Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The HC held that the question whether the recipients of the petitioner's manpower services fall within the exemptions under the impugned notifications must be determined on facts and by reference to the status of each recipient, and is for the Appellate Authority to decide. Noting that the petitioner has not collected GST from its clients and given the factual nature of the dispute, the HC permitted the petitioner to file an appeal under Section 107 of the CGST Act by 10 July 2025. The Appellate Authority is directed to consider the factual issues and to determine the quantum of any pre-deposit payable. Petition disposed.
The HC held that the question whether the recipients of the petitioner's manpower services fall within the exemptions under the impugned notifications must be determined on facts and by reference to the status of each recipient, and is for the Appellate Authority to decide. Noting that the petitioner has not collected GST from its clients and given the factual nature of the dispute, the HC permitted the petitioner to file an appeal under Section 107 of the CGST Act by 10 July 2025. The Appellate Authority is directed to consider the factual issues and to determine the quantum of any pre-deposit payable. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
