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...
Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s 11A so as to enable the refund order to be revoked, as the remedy lied u/s 35E for applying to the Appellate Tribunal for determination and not invoking Section 11A.
Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s 11A so as to enable the refund order to be revoked, as the remedy lied u/s 35E for applying to the Appellate Tribunal for determination and not invoking Section 11A.
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