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...
Protective demand - rejection of refund claim - forged ITC - The fact that an appeal has been preferred by the petitioner, which is pending adjudication, persuades to hold that, at this stage, the impugned show-cause notice is premature - the impugned demand notice dated 14.06.2022 is set aside, with liberty to the respondent to trigger the process under Section 75 of the Act and the attendant rules, once clarity is attained with regard to the outcome of the pending appeal lodged by the petitioner. - HC
Protective demand - rejection of refund claim - forged ITC - The fact that an appeal has been preferred by the petitioner, which is pending adjudication, persuades to hold that, at this stage, the impugned show-cause notice is premature - the impugned demand notice dated 14.06.2022 is set aside, with liberty to the respondent to trigger the process under Section 75 of the Act and the attendant rules, once clarity is attained with regard to the outcome of the pending appeal lodged by the petitioner. - HC
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