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...
Faceless assessment notices issued by Joint Assessing Officer instead of Facessing Assessing Officer held invalid as lacking jurisdiction u/s 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. decision, High Court allowed petition, declaring impugned notices illegal and invalid due to jurisdictional defect of issuance by Joint Assessing Officer.
Faceless assessment notices issued by Joint Assessing Officer instead of Facessing Assessing Officer held invalid as lacking jurisdiction u/s 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. decision, High Court allowed petition, declaring impugned notices illegal and invalid due to jurisdictional defect of issuance by Joint Assessing Officer.
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