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...
Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants the petitioner liberty to file an application under Section 54 of the CGST Act within ten days from the date of the order. - HC specifies that if the petitioner submits the application within the stipulated time, it will be considered for refund within two weeks from the date of receipt. - GST officer directed to dispose of the application, if filed, in accordance with law.
Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants the petitioner liberty to file an application under Section 54 of the CGST Act within ten days from the date of the order. - HC specifies that if the petitioner submits the application within the stipulated time, it will be considered for refund within two weeks from the date of receipt. - GST officer directed to dispose of the application, if filed, in accordance with law.
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