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...
Violation of principles of natural justice occurred as the impugned order was passed without following procedures u/s 169(1)(a) and 169(1)(b) of the GST Act. Petitioner was not served notice u/s 73. Despite granting adjournments, petitioner failed to submit explanation online or in person. Presumption was made that petitioner had nothing to say regarding provisional assessment and was buying time to avoid final orders within limitation period. Statutory remedy u/s 107 of GST Act is available. Petition disposed off.
Violation of principles of natural justice occurred as the impugned order was passed without following procedures u/s 169(1)(a) and 169(1)(b) of the GST Act. Petitioner was not served notice u/s 73. Despite granting adjournments, petitioner failed to submit explanation online or in person. Presumption was made that petitioner had nothing to say regarding provisional assessment and was buying time to avoid final orders within limitation period. Statutory remedy u/s 107 of GST Act is available. Petition disposed off.
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