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 Input Tax Credit - rejection on the ground of time limitation - In terms of the notification issued by the CBIC, the period commencing from 01.03.2020 to 28.02.2022 is required to be excluded. - The impugned orders are set aside and the petitioner’s application is restored to the Assistant Commissioner for fresh adjudication - HC
Refund of Input Tax Credit - rejection on the ground of time limitation - In terms of the notification issued by the CBIC, the period commencing from 01.03.2020 to 28.02.2022 is required to be excluded. - The impugned orders are set aside and the petitioner’s application is restored to the Assistant Commissioner for fresh adjudication - HC
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