Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Maintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients - cross-border sales/purchase of goods - intra-state supply - Application rejected as beyond the jurisdiction of this authority.
Maintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients - cross-border sales/purchase of goods - intra-state supply - Application rejected as beyond the jurisdiction of this authority.
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