Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
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