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...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Service of SCN - plea of not having accessed the Portal for long period - Notices and orders were uploaded under the “View Additional Notices and Orders” tab - The primary issues were the non-traceability of demand on the GST portal, errors in ITC reporting, and the implications of the Reverse Charge Mechanism. The High Court recognized the potential confusion caused by the redesign of the GST portal, which led to the petitioner missing crucial notices. In the interest of justice, the court quashed the impugned order, provided the petitioner pays 10% of the disputed amount, and instructed the Assessing Officer to re-assess the case after giving the petitioner a fair opportunity to present his case.
Service of SCN - plea of not having accessed the Portal for long period - Notices and orders were uploaded under the “View Additional Notices and Orders” tab - The primary issues were the non-traceability of demand on the GST portal, errors in ITC reporting, and the implications of the Reverse Charge Mechanism. The High Court recognized the potential confusion caused by the redesign of the GST portal, which led to the petitioner missing crucial notices. In the interest of justice, the court quashed the impugned order, provided the petitioner pays 10% of the disputed amount, and instructed the Assessing Officer to re-assess the case after giving the petitioner a fair opportunity to present his case.
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