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...
Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. However, it is clarified that respondent are at liberty to take such action as is permissible in law in connection with the assessment proceedings. - HC
Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. However, it is clarified that respondent are at liberty to take such action as is permissible in law in connection with the assessment proceedings. - HC
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