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...
Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies are available, leading to the dismissal of the writ petition. The decision highlighted the importance of availing statutory remedies before approaching the court under Article 226 of the Constitution, especially when there are disputes regarding facts or entitlements for exemptions.
Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies are available, leading to the dismissal of the writ petition. The decision highlighted the importance of availing statutory remedies before approaching the court under Article 226 of the Constitution, especially when there are disputes regarding facts or entitlements for exemptions.
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