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...
Considering the submissions made by learned counsel appearing for the appellant (The Commissioner of Customs) and the Directorate of Revenue Intelligence regarding impleadment of the Directorate as a party in the appeal, we are of the view that this prayer cannot be acceded to as the appellant and the directorate are authorities directly under the central government.
Considering the submissions made by learned counsel appearing for the appellant (The Commissioner of Customs) and the Directorate of Revenue Intelligence regarding impleadment of the Directorate as a party in the appeal, we are of the view that this prayer cannot be acceded to as the appellant and the directorate are authorities directly under the central government.
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