Contradictory findings on goods ownership quashed; fresh order to determine if KIIFB funds are govt grant and if 'supply' sans consideration.

Case-Laws – GST – Highlights – HC quashed the order and restored the adjudication of show cause notice to the respondent authority. Petitioner is entitled to relief. Adjudicating authority’s findings on ownership of goods were contradictory. It failed to

Contradictory findings on goods ownership quashed; fresh order to determine if KIIFB funds are govt grant and if 'supply' sans consideration.
Case-Laws
GST
HC quashed the order and restored the adjudication of show cause notice to the respondent authority. Petitioner is entitled to relief. Adjudicating authority's findings on ownership of goods were contradictory. It failed to properly consider the effect of notification treating amounts obtained through KIIFB as grant from government.

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