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...
Levy of penalty under Section 53(12)(a)(i) of the KVAT Act - The levy of penalty is not automatic, but is discretionary in nature. Therefore, the matters which have a material bearing on the issue of levy of penalty have not been considered either by the Commercial Tax Officer or by the First Appellate Authority and the Tribunal. Therefore, in the facts of the case, it is deemed appropriate to remit the matter for consideration afresh and to take a decision on the stand taken by the petitioner, supra, by a reasoned order. - HC
Levy of penalty under Section 53(12)(a)(i) of the KVAT Act - The levy of penalty is not automatic, but is discretionary in nature. Therefore, the matters which have a material bearing on the issue of levy of penalty have not been considered either by the Commercial Tax Officer or by the First Appellate Authority and the Tribunal. Therefore, in the facts of the case, it is deemed appropriate to remit the matter for consideration afresh and to take a decision on the stand taken by the petitioner, supra, by a reasoned order. - HC
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