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...
Nonprosecution by the taxpayer led to dismissal of the departmental appeal and an ex parte assessment order under reassessment provisions; the tribunal noted the taxpayer's unfamiliarity with law but emphasised failure to file requisite details. Outcome: the tribunal remanded the matter to the assessing officer for fresh adjudication and verification of issues, and directed the taxpayer to pay a cost of Rs.2,000 to the Prime Minister's Relief Fund within two weeks.
Nonprosecution by the taxpayer led to dismissal of the departmental appeal and an ex parte assessment order under reassessment provisions; the tribunal noted the taxpayer's unfamiliarity with law but emphasised failure to file requisite details. Outcome: the tribunal remanded the matter to the assessing officer for fresh adjudication and verification of issues, and directed the taxpayer to pay a cost of Rs.2,000 to the Prime Minister's Relief Fund within two weeks.
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