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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Contractual reimbursement of incremental GST under pre-GST or transitional works contracts remains a matter between the contractor and the employer, and does not alter the statutory GST scheme. The text states that directions requiring revised returns, or waiving interest, penalty or limitation, cannot be issued contrary to the GST enactments, because levy, assessment, recovery and enforcement must follow the statute. It also clarifies that tax authorities have no role in the private reimbursement dispute, so any reimbursement direction is confined to the employer and cannot be read as fastening liability on the State or tax administration.
Contractual reimbursement of incremental GST under pre-GST or transitional works contracts remains a matter between the contractor and the employer, and does not alter the statutory GST scheme. The text states that directions requiring revised returns, or waiving interest, penalty or limitation, cannot be issued contrary to the GST enactments, because levy, assessment, recovery and enforcement must follow the statute. It also clarifies that tax authorities have no role in the private reimbursement dispute, so any reimbursement direction is confined to the employer and cannot be read as fastening liability on the State or tax administration.
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