GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.
Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
