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...
Statutory liability under the Indian Electricity Act, 1910 survives after the Electricity Act, 2003's enforcement. The limitation period u/s 56 of the 2003 Act applies to liabilities arising under that Act, not prior. Section 24 of the 1910 Act allows disconnection for non-payment without prescribing a limitation period. However, the licensee's right to claim unpaid charges lapses if notice u/s 24(1) is unreasonably delayed beyond the period for filing a recovery suit. The High Court's judgment allowing the appeal was unsustainable, and the Supreme Court set it aside, allowing the civil appeal.
Statutory liability under the Indian Electricity Act, 1910 survives after the Electricity Act, 2003's enforcement. The limitation period u/s 56 of the 2003 Act applies to liabilities arising under that Act, not prior. Section 24 of the 1910 Act allows disconnection for non-payment without prescribing a limitation period. However, the licensee's right to claim unpaid charges lapses if notice u/s 24(1) is unreasonably delayed beyond the period for filing a recovery suit. The High Court's judgment allowing the appeal was unsustainable, and the Supreme Court set it aside, allowing the civil appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
