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 the IGST paid on the goods supplied to SEZ units - The period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation. Accordingly, the Appeal filed by the petitioners on 21.04.2021 challenging the rejection of refund claim shall have to be considered within the period of limitation - HC
Refund of the IGST paid on the goods supplied to SEZ units - The period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation. Accordingly, the Appeal filed by the petitioners on 21.04.2021 challenging the rejection of refund claim shall have to be considered within the period of limitation - HC
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