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 s. 272A(1)(d) for alleged non-compliance with notices issued under s. 142(1) was examined where the notices were only uploaded on the e-filing portal and the assessment was completed ex parte under s. 144. Since there was no evidence of effective service or actual communication of the notices, the assessee's lack of actual knowledge constituted "reasonable cause" for non-compliance, and penalty could not be sustained merely because notices remained on the portal. Consequently, the appellate order affirming the penalty was set aside and the penalty was deleted. - ITAT
Penalty under s. 272A(1)(d) for alleged non-compliance with notices issued under s. 142(1) was examined where the notices were only uploaded on the e-filing portal and the assessment was completed ex parte under s. 144. Since there was no evidence of effective service or actual communication of the notices, the assessee's lack of actual knowledge constituted "reasonable cause" for non-compliance, and penalty could not be sustained merely because notices remained on the portal. Consequently, the appellate order affirming the penalty was set aside and the penalty was deleted. - ITAT
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