Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
GST levy on annuity received by petitioner - dispute on timing of liability. Authorities viewed liability arising from concession period commencement date, considering annuity for road maintenance. Petitioner disagreed. CBIC circular clarified tax payable on invoice issuance or annuity receipt, whichever earlier. HC set aside orders, directing authorities to collect tax per CBIC circular.
GST levy on annuity received by petitioner - dispute on timing of liability. Authorities viewed liability arising from concession period commencement date, considering annuity for road maintenance. Petitioner disagreed. CBIC circular clarified tax payable on invoice issuance or annuity receipt, whichever earlier. HC set aside orders, directing authorities to collect tax per CBIC circular.
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