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...
Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent - The High court acknowledges the change in portal design, with notices and orders now specified under the 'View Notices' and 'View Additional Notices' tabs. However, it finds merit in providing the petitioner an opportunity to contest the proceedings. - The court quashes the impugned assessment orders but imposes a condition requiring the petitioner to remit sums equal to 7.5% of the disputed tax demand.
Breach of principles of natural justice - Petitioner was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent - The High court acknowledges the change in portal design, with notices and orders now specified under the 'View Notices' and 'View Additional Notices' tabs. However, it finds merit in providing the petitioner an opportunity to contest the proceedings. - The court quashes the impugned assessment orders but imposes a condition requiring the petitioner to remit sums equal to 7.5% of the disputed tax demand.
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