Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The e-commerce operator's nature of supply is conceptualized u/s 9(5) of the CGST Act, 2017, read with Notification No. 17/2017. The operator is liable to collect and pay GST on the supply of services provided by drivers/service providers to customers identified on the platform, under the proposed business model. The applicant falls within the definition of an electronic commerce operator, and the supply of passenger transportation services through auto-rickshaws, radio-taxis, motorcabs, maxicabs, and motorcycles is facilitated through their platform. By virtue of Section 9(5), the applicant is liable to pay tax on the supply of passenger transportation services by radio-taxis, motorcabs, maxicabs, and motorcycles.
The e-commerce operator's nature of supply is conceptualized u/s 9(5) of the CGST Act, 2017, read with Notification No. 17/2017. The operator is liable to collect and pay GST on the supply of services provided by drivers/service providers to customers identified on the platform, under the proposed business model. The applicant falls within the definition of an electronic commerce operator, and the supply of passenger transportation services through auto-rickshaws, radio-taxis, motorcabs, maxicabs, and motorcycles is facilitated through their platform. By virtue of Section 9(5), the applicant is liable to pay tax on the supply of passenger transportation services by radio-taxis, motorcabs, maxicabs, and motorcycles.
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