Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
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