Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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