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 - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation - AT
Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation - AT
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