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...
Impugned order suffers from non-application of mind, violation of principles of natural justice. Tribunal failed to consider grounds raised by petitioner for delay in filing rectification application. Coordinate Bench held Tribunal has jurisdiction to recall ex parte order, rehear matter. Petitioner claimed lack of communication regarding Tribunal's order, leading to delay. Impugned orders set aside, matter remitted to Tribunal to decide petitioner's application afresh in accordance with law. Revision allowed by way of remand.
Impugned order suffers from non-application of mind, violation of principles of natural justice. Tribunal failed to consider grounds raised by petitioner for delay in filing rectification application. Coordinate Bench held Tribunal has jurisdiction to recall ex parte order, rehear matter. Petitioner claimed lack of communication regarding Tribunal's order, leading to delay. Impugned orders set aside, matter remitted to Tribunal to decide petitioner's application afresh in accordance with law. Revision allowed by way of remand.
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