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...
Revision of already sanctioned refund claim - Unjust enrichment - revenue is not correct in raising the ground of unjust enrichment as the duty was deposited by the assessee after the adjudication order. - AT
Revision of already sanctioned refund claim - Unjust enrichment - revenue is not correct in raising the ground of unjust enrichment as the duty was deposited by the assessee after the adjudication order. - AT
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