Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 - petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification - clarification in circular cannot be treated as clarification of exemption notification u/s 11(1) - circular declared ultra vires to Section 8 and notification no. 12/2017-CT (R) - petitioner made prima facie case, raised jurisdictional issue, entitled to interim protection - directed to participate in proceedings, no final order without court's leave - liberty to mention after affidavits exchange period.
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 - petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification - clarification in circular cannot be treated as clarification of exemption notification u/s 11(1) - circular declared ultra vires to Section 8 and notification no. 12/2017-CT (R) - petitioner made prima facie case, raised jurisdictional issue, entitled to interim protection - directed to participate in proceedings, no final order without court's leave - liberty to mention after affidavits exchange period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
