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...
Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016 - It is not the case of the Revenue before us that the selling dealer in the present case is a non- existent or a ghost dealer - The Revenue directed to allow the ITC in the hands of purchasing dealer - HC
Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016 - It is not the case of the Revenue before us that the selling dealer in the present case is a non- existent or a ghost dealer - The Revenue directed to allow the ITC in the hands of purchasing dealer - HC
Note: It is a system-generated summary and is for quick reference only.