Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - As per Section 100, the crucial words are "not exceeding thirty days" used in the proviso to sub-section (2), accordingly this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase "not exceeding thirty days" wholly otiose - No principle of interpretation would justify such a result - delay not condoned
Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - As per Section 100, the crucial words are "not exceeding thirty days" used in the proviso to sub-section (2), accordingly this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase "not exceeding thirty days" wholly otiose - No principle of interpretation would justify such a result - delay not condoned
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