Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Blocked input tax credit subject to a subsisting Rule 86A restriction cannot be debited, treated as payment, or appropriated towards the mandatory pre-deposit for a GST appeal. The restriction may be challenged or sought to be modified before the competent forum. An erroneous FORM GST DRC-07 attributable to the adjudicating authority, once rectified, should not deprive the taxpayer of the statutory appellate remedy. Electronic filing of the appeal must be enabled, with manual filing available if portal issues persist, subject to compliance with the prescribed pre-deposit.
Blocked input tax credit subject to a subsisting Rule 86A restriction cannot be debited, treated as payment, or appropriated towards the mandatory pre-deposit for a GST appeal. The restriction may be challenged or sought to be modified before the competent forum. An erroneous FORM GST DRC-07 attributable to the adjudicating authority, once rectified, should not deprive the taxpayer of the statutory appellate remedy. Electronic filing of the appeal must be enabled, with manual filing available if portal issues persist, subject to compliance with the prescribed pre-deposit.
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