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...
HC determined that the petitioner's declaration under SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 was invalid. The court found the declaration under "arrears category" contradictory, as the petitioner deliberately misled the system by filing incorrect tax details. The declaration was effectively a "voluntary disclosure" and thus not entitled to scheme benefits. The discharge certificate was deemed non-conclusive, allowing tax authorities to proceed with recovery actions. The court rejected the petitioner's claims, emphasizing the importance of accurate tax reporting and adherence to scheme guidelines, ultimately dismissing the petition.
HC determined that the petitioner's declaration under SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 was invalid. The court found the declaration under "arrears category" contradictory, as the petitioner deliberately misled the system by filing incorrect tax details. The declaration was effectively a "voluntary disclosure" and thus not entitled to scheme benefits. The discharge certificate was deemed non-conclusive, allowing tax authorities to proceed with recovery actions. The court rejected the petitioner's claims, emphasizing the importance of accurate tax reporting and adherence to scheme guidelines, ultimately dismissing the petition.
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