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...
Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has been passed on to the customers in such cases - The provisions of unjust enrichment have been rightly invoked - AT
Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has been passed on to the customers in such cases - The provisions of unjust enrichment have been rightly invoked - AT
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