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...
Eligibility to avail the SVLDR Scheme for a second show cause notice issued after the Scheme's prescribed cut-off date was the dominant issue. The Court held that mere cross-reference to an earlier notice, or reliance on documents from it, does not render the later notice a continuation of the earlier proceedings; the later notice was an independent demand with separate quantification and adjudication. Since notices issued beyond the Scheme deadline are ineligible, rejection of the Scheme application for the later notice was upheld. However, to avoid denial of statutory remedies due to pendency of the writ, the petitioner was permitted to file an appeal against the adjudication order within the extended time granted. - HC
Eligibility to avail the SVLDR Scheme for a second show cause notice issued after the Scheme's prescribed cut-off date was the dominant issue. The Court held that mere cross-reference to an earlier notice, or reliance on documents from it, does not render the later notice a continuation of the earlier proceedings; the later notice was an independent demand with separate quantification and adjudication. Since notices issued beyond the Scheme deadline are ineligible, rejection of the Scheme application for the later notice was upheld. However, to avoid denial of statutory remedies due to pendency of the writ, the petitioner was permitted to file an appeal against the adjudication order within the extended time granted. - HC
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