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...
Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC
Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC
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