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...
Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.
Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not arise. Lower Authority's examination of unjust enrichment was superfluous when refund was held inadmissible. Unjust enrichment question arises only when refund is admissible on merits. No order under unjust enrichment can reject refund claim, only sanction refund and transfer amount to Consumer Welfare Fund. Appellant's claim lacks merit, appeal dismissed. CESTAT = Appellate Tribunal.
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