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...
The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of composition tax permission u/s 5-G is intra vires. However, the cancellation of the L1 certificate for late filing of returns appeared disproportionate. The matter was remanded to the Assessing Authority to reconsider the cancellation issue. The parties were anonymized.
The HC held that Rule 6-B(2)(iii) of the A.P.G.S.T Act prescribing conditions for cancellation of composition tax permission u/s 5-G is intra vires. However, the cancellation of the L1 certificate for late filing of returns appeared disproportionate. The matter was remanded to the Assessing Authority to reconsider the cancellation issue. The parties were anonymized.
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