Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Clarification provided on time of supply of services for spectrum usage and other similar services under GST. For spectrum allocation, where telecom operator opts for deferred payment, it constitutes continuous supply of services as defined u/s 2(33) of WBGST Act. Time of supply governed by section 13(3) of WBGST Act, being earlier of payment date or 60 days from document issue date. Frequency Assignment Letter not considered invoice for 60-day period calculation. Invoice required on or before due date per section 31(5)(a). For upfront payment, GST payable when payment made or due, whichever earlier. For deferred instalments, GST payable as instalments due or paid, whichever earlier. Similar treatment for other natural resource allocations constituting continuous supply.
Clarification provided on time of supply of services for spectrum usage and other similar services under GST. For spectrum allocation, where telecom operator opts for deferred payment, it constitutes continuous supply of services as defined u/s 2(33) of WBGST Act. Time of supply governed by section 13(3) of WBGST Act, being earlier of payment date or 60 days from document issue date. Frequency Assignment Letter not considered invoice for 60-day period calculation. Invoice required on or before due date per section 31(5)(a). For upfront payment, GST payable when payment made or due, whichever earlier. For deferred instalments, GST payable as instalments due or paid, whichever earlier. Similar treatment for other natural resource allocations constituting continuous supply.
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