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...
Benefit of the provisions of the DTVSV Act - The High court found that, it is true that the DTVSV Act is having the object of resolution of the disputed tax, however, the same cannot be made available to the assessees whose appeals are not pending on the specified date. If the application filed by the petitioner is ordered to be entertained, then the statutory provisions of the DTSVS Act would be rendered nugatory and appeal which was filed subsequently cannot being the case of the petitioner within the scope of provision of DTVSV Act. Petition dismissed.
Benefit of the provisions of the DTVSV Act - The High court found that, it is true that the DTVSV Act is having the object of resolution of the disputed tax, however, the same cannot be made available to the assessees whose appeals are not pending on the specified date. If the application filed by the petitioner is ordered to be entertained, then the statutory provisions of the DTSVS Act would be rendered nugatory and appeal which was filed subsequently cannot being the case of the petitioner within the scope of provision of DTVSV Act. Petition dismissed.
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