Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Extended period of limitation – there was not only short payment but also excess payment - In such a situation it is difficult to sustain the view that there was mis-declaration with intent to evade duty on the part of the appellants - AT
Extended period of limitation – there was not only short payment but also excess payment - In such a situation it is difficult to sustain the view that there was mis-declaration with intent to evade duty on the part of the appellants - AT
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