Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Residential staff quarters built for Government departments and agencies were treated as intended for personal use, so the demand on those contracts remained dropped. Services for GETCO and other non-commercial Government works were also sustained as non-taxable, including transmission and distribution of electricity works covered by exemption principles. By contrast, construction services for APMC were held taxable for the pre-negative list period because APMC renting or allotting space is commercial in nature under Supreme Court precedent. The extended period was upheld due to non-registration, non-filing, non-payment and suppression, while recomputation had to allow the works contract composition scheme and cum-tax benefit, with penalty to follow the revised demand.
Residential staff quarters built for Government departments and agencies were treated as intended for personal use, so the demand on those contracts remained dropped. Services for GETCO and other non-commercial Government works were also sustained as non-taxable, including transmission and distribution of electricity works covered by exemption principles. By contrast, construction services for APMC were held taxable for the pre-negative list period because APMC renting or allotting space is commercial in nature under Supreme Court precedent. The extended period was upheld due to non-registration, non-filing, non-payment and suppression, while recomputation had to allow the works contract composition scheme and cum-tax benefit, with penalty to follow the revised demand.
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