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...
Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended the time for filing appeals until 31.01.2024. It emphasized the special procedure outlined in the notification, including the requirement to pay a portion of the disputed tax amount. - The Court directed the petitioner to comply with the conditions outlined in the notification to maintain the appeal. Failure to meet these conditions would result in the rejection of the appeal.
Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended the time for filing appeals until 31.01.2024. It emphasized the special procedure outlined in the notification, including the requirement to pay a portion of the disputed tax amount. - The Court directed the petitioner to comply with the conditions outlined in the notification to maintain the appeal. Failure to meet these conditions would result in the rejection of the appeal.
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