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 the ITAT has jurisdiction under s. 254 to stay the operation of an order under appeal even when no subsisting tax demand exists. Relying on settled law that an appellate forum possesses incidental and ancillary powers necessary to make its appellate jurisdiction effective, including grant of stay even absent an express statutory provision, the view that stay can be entertained only if a tax demand has arisen was held legally unsustainable. Consequently, the impugned order refusing to entertain the stay application for lack of jurisdiction was set aside and the matter was remitted for fresh consideration of the stay application during pendency of the appeal. - HC
The dominant issue was whether the ITAT has jurisdiction under s. 254 to stay the operation of an order under appeal even when no subsisting tax demand exists. Relying on settled law that an appellate forum possesses incidental and ancillary powers necessary to make its appellate jurisdiction effective, including grant of stay even absent an express statutory provision, the view that stay can be entertained only if a tax demand has arisen was held legally unsustainable. Consequently, the impugned order refusing to entertain the stay application for lack of jurisdiction was set aside and the matter was remitted for fresh consideration of the stay application during pendency of the appeal. - HC
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