Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of Telecommunications (DoT), it constitutes a continuous supply of services. The time of supply and GST payment liability arises when the instalment payments are due or made, whichever is earlier. For upfront full payment, GST is payable when the payment is made or due, whichever is earlier. Similar treatment applies to allocation of other natural resources by the government with deferred payment options, constituting continuous supply of services under GST law.
In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of Telecommunications (DoT), it constitutes a continuous supply of services. The time of supply and GST payment liability arises when the instalment payments are due or made, whichever is earlier. For upfront full payment, GST is payable when the payment is made or due, whichever is earlier. Similar treatment applies to allocation of other natural resources by the government with deferred payment options, constituting continuous supply of services under GST law.
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