Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that a copy of the order under Section 129(3) of the CGST/UPGST/IGST, Act be provided to him, is wholly misconceived inasmuch as the proceedings stood concluded in terms of sub-section (5) of Section 129 read with Rule 142 (3) of the Rules and, therefore, no mandamus contrary to law can be issued in exercise of powers conferred under Article 226 of the Constitution of India. - HC
Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that a copy of the order under Section 129(3) of the CGST/UPGST/IGST, Act be provided to him, is wholly misconceived inasmuch as the proceedings stood concluded in terms of sub-section (5) of Section 129 read with Rule 142 (3) of the Rules and, therefore, no mandamus contrary to law can be issued in exercise of powers conferred under Article 226 of the Constitution of India. - HC
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