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...
Condonation of delay in filing appeal before Commissioner (appeals) - The relevant date in terms of Section 85 of the Finance Act, the date of receipt of the order of the adjudicating authority. As per Department’s own document the said date is 24.07. 2020. Hence the appeal filed on 31.08.2020 was very much within the period of two months stipulated under section 85 (3) of the Finance Act 1994 for the purpose of filing the said appeal. - AT
Condonation of delay in filing appeal before Commissioner (appeals) - The relevant date in terms of Section 85 of the Finance Act, the date of receipt of the order of the adjudicating authority. As per Department’s own document the said date is 24.07. 2020. Hence the appeal filed on 31.08.2020 was very much within the period of two months stipulated under section 85 (3) of the Finance Act 1994 for the purpose of filing the said appeal. - AT
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