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...
Cash refund under Section 142(9)(b) of the CGST Act was held not to be deniable merely because transitional credit was not carried forward in TRAN-1, since an assessee may opt for the more beneficial statutory route and claim refund instead of transition. On the alleged mismatch between ST-3 returns and supporting documents, the Tribunal found the documents reflected input service credit while the return mistakenly showed input credit; as the credit was admittedly availed and the error did not undermine entitlement or indicate mala fides, denial of refund was unjustified. The impugned order was set aside and the appeal was allowed. - CESTAT
Cash refund under Section 142(9)(b) of the CGST Act was held not to be deniable merely because transitional credit was not carried forward in TRAN-1, since an assessee may opt for the more beneficial statutory route and claim refund instead of transition. On the alleged mismatch between ST-3 returns and supporting documents, the Tribunal found the documents reflected input service credit while the return mistakenly showed input credit; as the credit was admittedly availed and the error did not undermine entitlement or indicate mala fides, denial of refund was unjustified. The impugned order was set aside and the appeal was allowed. - CESTAT
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