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...
The case involves final assessment of provisional assessments u/s Best Judgement method. Appellant used a formula approved by Department and submitted CA certificate for assessable value. Adjudicating authority verified documents but disregarded CA certificate without reason. Tribunal held CA certificate valid for final assessment. Extended limitation period not applicable as no suppression of facts. Show Cause Notice issued beyond normal period not sustainable. Impugned order set aside, appeal allowed.
The case involves final assessment of provisional assessments u/s Best Judgement method. Appellant used a formula approved by Department and submitted CA certificate for assessable value. Adjudicating authority verified documents but disregarded CA certificate without reason. Tribunal held CA certificate valid for final assessment. Extended limitation period not applicable as no suppression of facts. Show Cause Notice issued beyond normal period not sustainable. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
