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...
Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of refund of duty paid at the time of clearance cannot be denied to the appellant, as the appellant have fulfilled all the conditions precedent for being entitled to refund - refund allowed - AT
Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of refund of duty paid at the time of clearance cannot be denied to the appellant, as the appellant have fulfilled all the conditions precedent for being entitled to refund - refund allowed - AT
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