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...
Interest and penalty liability - Petitioner discharged GST liability before issuance of SCN - Petitioner sought permission to approach the appellate authority by way of statutory appeal. - While the respondent highlights the failure of the petitioner to remit tax on outward supplies, the court considers the circumstances surrounding the case. Given that the tax liability was settled in 2019 and 100% penalty was imposed, the court deems it just and appropriate to permit the petitioner to file a statutory appeal. However, since the time limit for filing the appeal has expired, the petitioner is required to remit a specified amount as a condition for filing the appeal.
Interest and penalty liability - Petitioner discharged GST liability before issuance of SCN - Petitioner sought permission to approach the appellate authority by way of statutory appeal. - While the respondent highlights the failure of the petitioner to remit tax on outward supplies, the court considers the circumstances surrounding the case. Given that the tax liability was settled in 2019 and 100% penalty was imposed, the court deems it just and appropriate to permit the petitioner to file a statutory appeal. However, since the time limit for filing the appeal has expired, the petitioner is required to remit a specified amount as a condition for filing the appeal.
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