Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
The AT upheld the DGAP's finding that the respondent failed to pass on a commensurate reduction in GST on restaurant services, concluding the statutory rebuttable presumption under s.171 CGST Act was not discharged and that the investigating authority permissibly examined all products supplied by the registered person. The Tribunal held the respondent violated s.171(1) (and thereby contravened s.171(3A)) by denying tax-rate benefits to consumers. However, because s.171(3A)'s penal provision took effect after the period of contravention, the AT declined to impose the retrospective penal sanction; liability for the breach was affirmed but no penalty was imposed under the later-enacted provision.
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