Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
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