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...
Validity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - in the context of the present facts, that objection appears to be hyper technical and not real. - No such firm demand has been created. Recitals contained in the notice clearly indicate, at present, the petitioner has been required to show cause, why such demand may not be created. Mere mention of wrong form number, without anything more, may not be fatal to the proceedings. - HC
Validity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - in the context of the present facts, that objection appears to be hyper technical and not real. - No such firm demand has been created. Recitals contained in the notice clearly indicate, at present, the petitioner has been required to show cause, why such demand may not be created. Mere mention of wrong form number, without anything more, may not be fatal to the proceedings. - HC
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