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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The HC held that the petitioner's contract falls under category B, not category D, for GST purposes, as it pertains to works sanctioned post 01.07.2017 under PMGSY phases without GST accounted in the original sanction. The respondent authority failed to follow the prescribed procedure under category A, which is applicable to category B cases, including the reverse charge mechanism for GST on running bills paid from 01.07.2017. The Court directed the respondent to strictly adhere to the procedure outlined in the communication dated 06.06.2018 and to refund the 2% GST amount previously deducted from the petitioner. The respondent must complete these steps within three months from receipt of the certified order. The writ petition was allowed accordingly.
The HC held that the petitioner's contract falls under category B, not category D, for GST purposes, as it pertains to works sanctioned post 01.07.2017 under PMGSY phases without GST accounted in the original sanction. The respondent authority failed to follow the prescribed procedure under category A, which is applicable to category B cases, including the reverse charge mechanism for GST on running bills paid from 01.07.2017. The Court directed the respondent to strictly adhere to the procedure outlined in the communication dated 06.06.2018 and to refund the 2% GST amount previously deducted from the petitioner. The respondent must complete these steps within three months from receipt of the certified order. The writ petition was allowed accordingly.
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