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...
Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of Part C or claimed Entry 22 of Part B of First Schedule to TNVAT Act violated principles of natural justice. Show cause notice is mandatory, not an empty formality, to enable assessee's response. Order departing from show cause notice reasons without notice to assessee violates natural justice, hence unsustainable. Assessment orders classifying AAC Blocks under residuary entry different from show cause notice cannot be sustained.
Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of Part C or claimed Entry 22 of Part B of First Schedule to TNVAT Act violated principles of natural justice. Show cause notice is mandatory, not an empty formality, to enable assessee's response. Order departing from show cause notice reasons without notice to assessee violates natural justice, hence unsustainable. Assessment orders classifying AAC Blocks under residuary entry different from show cause notice cannot be sustained.
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