Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable under GST, contrary to the exemption under Sl. No.23-A of Notification No. 12/2017-CT(Rate). The Court held that the Circular did not contravene the Notification or the 22nd GST Council recommendations, as the exemption under Entry 23A covers only access to roads or bridges on payment of annuity, not construction services. The 43rd GST Council clarified that construction services are taxable, though the exemption for access services under Code 9967 remains. The Notifications do not exempt construction services under Code 9954. The Court found no jurisdictional error in issuing the show cause notice and left open the petitioner's claims to be presented before the appropriate authority for determination of contested facts.
The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable under GST, contrary to the exemption under Sl. No.23-A of Notification No. 12/2017-CT(Rate). The Court held that the Circular did not contravene the Notification or the 22nd GST Council recommendations, as the exemption under Entry 23A covers only access to roads or bridges on payment of annuity, not construction services. The 43rd GST Council clarified that construction services are taxable, though the exemption for access services under Code 9967 remains. The Notifications do not exempt construction services under Code 9954. The Court found no jurisdictional error in issuing the show cause notice and left open the petitioner's claims to be presented before the appropriate authority for determination of contested facts.
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