Held - We therefore observe that the appellant's undertaking of development work of the land to be leased out to various industrial/ non-industrial.....

Held - The very purpose of the Act is to make the uniform provision for levy collection of tax, intra state supply of goods and services both centr.....

Held - We observed that as construction activity will be done on appellant's plot and payment for it is being made by appellant, consequently expen.....

Held- Section 16 (1) of the CGST Act specifically provides that every registered person shall be entitled to take credit of the input tax charged o.....