Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued u/s 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued u/s 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)
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