Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
SC held that the Limitation Act applies to proceedings u/s 34 of the ACA, with specific exclusions. Section 4 applies only to the 3-month period, and Section 10 of the GCA does not apply. While the ACA prescribes different limitation periods, it does not exclude the Limitation Act's provisions unless the nature and language necessarily exclude them. The mere prescription of a different period is insufficient to displace the Limitation Act's applicability. The SC dismissed the appeal.
SC held that the Limitation Act applies to proceedings u/s 34 of the ACA, with specific exclusions. Section 4 applies only to the 3-month period, and Section 10 of the GCA does not apply. While the ACA prescribes different limitation periods, it does not exclude the Limitation Act's provisions unless the nature and language necessarily exclude them. The mere prescription of a different period is insufficient to displace the Limitation Act's applicability. The SC dismissed the appeal.
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