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...
Penalty under section 271(1)(c) was examined on whether initiation was vitiated due to non-specification of the exact charge, i.e., "concealment of income" or "furnishing inaccurate particulars." The penalty notice was found to be omnibus, retaining both limbs without striking off the inapplicable one or otherwise indicating the precise ground, thereby denying clear notice of the allegation. Relying on binding precedent that such ambiguity invalidates penalty initiation, the tribunal's deletion of penalty was upheld, and the revenue's appeal was dismissed for absence of any substantial question of law. - HC
Penalty under section 271(1)(c) was examined on whether initiation was vitiated due to non-specification of the exact charge, i.e., "concealment of income" or "furnishing inaccurate particulars." The penalty notice was found to be omnibus, retaining both limbs without striking off the inapplicable one or otherwise indicating the precise ground, thereby denying clear notice of the allegation. Relying on binding precedent that such ambiguity invalidates penalty initiation, the tribunal's deletion of penalty was upheld, and the revenue's appeal was dismissed for absence of any substantial question of law. - HC
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