Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the supply of the rent-a-cab service is not admissible in terms of section 17(5)(a) of the GST Act.
Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the supply of the rent-a-cab service is not admissible in terms of section 17(5)(a) of the GST Act.
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