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...
Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the petitioner - wrongful availment of input tax credit against bogus tax invoices - The High Court observed that, from a bare reading of the order passed by the Respondent No. 3 it is palpably clear that no opportunity of personal hearing was afforded by the Respondent No. 3 to the petitioner, which is a statutory obligation under Section 75(4) of the UPGST Act, 2017. - Accordingly, matter restored back.
Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the petitioner - wrongful availment of input tax credit against bogus tax invoices - The High Court observed that, from a bare reading of the order passed by the Respondent No. 3 it is palpably clear that no opportunity of personal hearing was afforded by the Respondent No. 3 to the petitioner, which is a statutory obligation under Section 75(4) of the UPGST Act, 2017. - Accordingly, matter restored back.
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