Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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...
Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial authority of the country - hence, the applicant cannot be treated as “Government” as defined u/s 2(53) of the CGST Act, 2017 - Benefit of exemption not available.
Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial authority of the country - hence, the applicant cannot be treated as “Government” as defined u/s 2(53) of the CGST Act, 2017 - Benefit of exemption not available.
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