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...
The High Court addressed a challenge to an assessment order due to discrepancies in turnover between GSTR-7 and GSTR-3B. The petitioner failed to respond to notices preceding the order. The court noted that had the petitioner responded, the outcome may have been different. The petitioner is granted a fresh chance to present their case. The impugned order is set aside, and the case is remitted back for a new order, with the condition that the petitioner deposits 10% of disputed tax within 30 days. The petition is disposed of.
The High Court addressed a challenge to an assessment order due to discrepancies in turnover between GSTR-7 and GSTR-3B. The petitioner failed to respond to notices preceding the order. The court noted that had the petitioner responded, the outcome may have been different. The petitioner is granted a fresh chance to present their case. The impugned order is set aside, and the case is remitted back for a new order, with the condition that the petitioner deposits 10% of disputed tax within 30 days. The petition is disposed of.
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