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...
Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.
Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.
Note: It is a system-generated summary and is for quick reference only.