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Development Rights

GST Collections Cross Rs. 2 Lakh Crore In September 2026

India’s gross Goods and Services Tax (GST) collections rose 14.7% year-on-year to ₹2,03,521 crore...

Ocean Freight IGST Refund Can’t Be Denied for Payments Before Mohit Minerals Ruling: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Surat Bench, has held that refund...
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Levy of GST on Immovable Property – Emerging Judicial Perspective Development Rights, Leasehold Rights, etc

The judicial forums have settled the issue and it is no more res integra...

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GST Collections Cross Rs. 2 Lakh Crore In September 2026

India’s gross Goods and Services Tax (GST) collections rose 14.7% year-on-year to ₹2,03,521 crore...

Ocean Freight IGST Refund Can’t Be Denied for Payments Before Mohit Minerals Ruling: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Surat Bench, has held that refund...

ITC On Resort Construction Blocked Despite Taxable Business Use; ₹9.32 Lakh Demand Upheld: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, has dismissed a resort’s...

ITC Reversal Dispute Involves Question Of Law, Can’t Be Decided Merely By Checking GST Returns: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Chennai Bench, has held that a...