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...
Interest on delayed refunds - Section 56 of the CGST Act - HC directed the department to pay interest @9% instead of 6% - No case is made out for review of the order passed by this Court - Having regard to the peculiar facts and circumstances of the case, this Court thought fit to award interest @ 9% per annum.
Interest on delayed refunds - Section 56 of the CGST Act - HC directed the department to pay interest @9% instead of 6% - No case is made out for review of the order passed by this Court - Having regard to the peculiar facts and circumstances of the case, this Court thought fit to award interest @ 9% per annum.
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