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 held that the SVLDRS proceedings under Chapter V of the Finance Act, 2019 and its Rules are adjudicatory in character and governed by statutory procedure, entitling the petitioner to relief based on the Supreme Court's extension of limitation. The writ petition was allowed: Exts. P5 and P8 were quashed and the competent officer was directed to treat the payment remitted by the petitioner on 16.11.2020 as compliance with Chapter V of the Act and to issue a certificate in Form SVLDRS-4. The decision affirms that the designated authority must determine liability in accordance with statutory provisions, affording procedural safeguards and opportunity to be heard.
HC held that the SVLDRS proceedings under Chapter V of the Finance Act, 2019 and its Rules are adjudicatory in character and governed by statutory procedure, entitling the petitioner to relief based on the Supreme Court's extension of limitation. The writ petition was allowed: Exts. P5 and P8 were quashed and the competent officer was directed to treat the payment remitted by the petitioner on 16.11.2020 as compliance with Chapter V of the Act and to issue a certificate in Form SVLDRS-4. The decision affirms that the designated authority must determine liability in accordance with statutory provisions, affording procedural safeguards and opportunity to be heard.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
