Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Contractual claims for reimbursement of GST in post-GST works contracts arise from the agreement between contractor and employer, but they do not alter the statutory scheme for levy, assessment, recovery and enforcement of GST. Any reimbursement direction operates only against the employer under the contract and cannot be enforced against tax authorities or the State. The statutory GST framework also cannot be bypassed through directions permitting revised returns contrary to the Act, or by granting waiver of statutory interest and penalty, or relaxation of the prescribed limitation for returns and revised returns. The impugned order was therefore confined to the contractual reimbursement issue and set aside to the extent it conflicted with GST law.
Contractual claims for reimbursement of GST in post-GST works contracts arise from the agreement between contractor and employer, but they do not alter the statutory scheme for levy, assessment, recovery and enforcement of GST. Any reimbursement direction operates only against the employer under the contract and cannot be enforced against tax authorities or the State. The statutory GST framework also cannot be bypassed through directions permitting revised returns contrary to the Act, or by granting waiver of statutory interest and penalty, or relaxation of the prescribed limitation for returns and revised returns. The impugned order was therefore confined to the contractual reimbursement issue and set aside to the extent it conflicted with GST law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
