GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Penalty proceedings initiated u/s 271AAB - penalty imposed u/s 271(1)(c) - imposition of penalty should be based on initiation & notice issued under that section, penalty imposed based on different section not permissible.
Penalty proceedings initiated u/s 271AAB - penalty imposed u/s 271(1)(c) - imposition of penalty should be based on initiation & notice issued under that section, penalty imposed based on different section not permissible.
Note: It is a system-generated summary and is for quick reference only.