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...
Levy of GST - cheques Bounce Charges - The bounce charges are recovered by the appellant for tolerating the act of delay and it is nothing but consideration u/s 2(31) - further the “bounce charges” in the present case are not covered in the interest meant for the purpose of the exemption and thereby not entitled for the exemption under Notification No. 12/2017 - will attract GST
Levy of GST - cheques Bounce Charges - The bounce charges are recovered by the appellant for tolerating the act of delay and it is nothing but consideration u/s 2(31) - further the “bounce charges” in the present case are not covered in the interest meant for the purpose of the exemption and thereby not entitled for the exemption under Notification No. 12/2017 - will attract GST
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
