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...
SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period but faced a technical glitch with online banking. - The High Court examined the petitioner's attempt to make payment within the stipulated time and the technical glitch encountered. Referring to similar cases, the court noted that if an assessee is prevented by bona fide reasons, such as technical issues, from making timely payment, they cannot be deprived of the benefits of the Sabka Vishwas Scheme.
SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period but faced a technical glitch with online banking. - The High Court examined the petitioner's attempt to make payment within the stipulated time and the technical glitch encountered. Referring to similar cases, the court noted that if an assessee is prevented by bona fide reasons, such as technical issues, from making timely payment, they cannot be deprived of the benefits of the Sabka Vishwas Scheme.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
