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...
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. - HC
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The Court held that, notwithstanding limits on the appellate authority's power to condone delay, the impugned dismissal orders required interference to secure justice. The dismissal orders were set aside and the appeals were restored subject to deposit of a specified sum within ten days; the demand was made conditional on the appellate outcome. - HC
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