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...
Delay in filing returns - power to condone - Claim of refund of the tax paid in excess - Taking a lenient view in the matter, and considering the fact that the petitioner is not a habitual offender - delay condoned - AO directed to process the return - HC
Delay in filing returns - power to condone - Claim of refund of the tax paid in excess - Taking a lenient view in the matter, and considering the fact that the petitioner is not a habitual offender - delay condoned - AO directed to process the return - HC
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