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...
Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the benefit both u/s 73(3) as well as also benefit u/s 73(4A) - refund allowed - AT
Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the benefit both u/s 73(3) as well as also benefit u/s 73(4A) - refund allowed - AT
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