Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Pure-service exemption for municipal sanitation manpower requires an identifiable qualifying municipal-function supply, leaving non-exempt outsourcing...
Higher depreciation for mining dumpers applies when composite contracts require transportation services, rather than merely incidental internal vehicl...
GST appellate jurisdiction requires Division Bench consideration where an alleged documentary discrepancy during inter-State movement of goods raises statutory interpretation rather than only factual verification. The issues include documents required to accompany goods, conditions for detention and penalty proceedings, and the legal effect of a Circular relied upon at first appeal. Because these matters concern the scope and application of GST requirements, they constitute a question of law, requiring a hearing on merits by a Bench comprising Judicial and Technical Members.
GST appellate jurisdiction requires Division Bench consideration where an alleged documentary discrepancy during inter-State movement of goods raises statutory interpretation rather than only factual verification. The issues include documents required to accompany goods, conditions for detention and penalty proceedings, and the legal effect of a Circular relied upon at first appeal. Because these matters concern the scope and application of GST requirements, they constitute a question of law, requiring a hearing on merits by a Bench comprising Judicial and Technical Members.
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TaxTMI 
TaxTMI 
of 4937 
