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...
Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid - resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued and authenticated by the Proper Officer as defined and in accordance with Rule 26(3); failure to provide personal hearing under s.75(4) vitiated the order - relief granted, accounts defreezed, and liberty given to initiate de novo proceedings with exclusion of the intervening period for limitation.
Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid - resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued and authenticated by the Proper Officer as defined and in accordance with Rule 26(3); failure to provide personal hearing under s.75(4) vitiated the order - relief granted, accounts defreezed, and liberty given to initiate de novo proceedings with exclusion of the intervening period for limitation.
Note: It is a system-generated summary and is for quick reference only.
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