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...
Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and observed that it is distinguishable on facts. Therefore, the Tribunal was justified in rejecting the rectification application filed by the petitioner with respect to error no. 3 since same would not amount to ‘mistake apparent from record.’ - HC
Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and observed that it is distinguishable on facts. Therefore, the Tribunal was justified in rejecting the rectification application filed by the petitioner with respect to error no. 3 since same would not amount to ‘mistake apparent from record.’ - HC
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