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 - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject himself to the proceedings initiated u/s 73 - It would not be proper for the Writ Court to enter into the merits of the controversy at this stage in such circumstances - HC
Input Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject himself to the proceedings initiated u/s 73 - It would not be proper for the Writ Court to enter into the merits of the controversy at this stage in such circumstances - HC
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