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 allowed the petition challenging tax authority's actions under SVLDRS. The court found technical portal glitches prevented timely payment did not invalidate the petitioner's compliance. Consequently, the court quashed the impugned notices blocking the petitioner's bank account and directed respondents to accept the payment made and issue a discharge certificate within four weeks, relying on precedential judgment in a similar case involving procedural technicalities in scheme implementation.
HC allowed the petition challenging tax authority's actions under SVLDRS. The court found technical portal glitches prevented timely payment did not invalidate the petitioner's compliance. Consequently, the court quashed the impugned notices blocking the petitioner's bank account and directed respondents to accept the payment made and issue a discharge certificate within four weeks, relying on precedential judgment in a similar case involving procedural technicalities in scheme implementation.
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