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...
Entitlement to input tax credit under the law survives despite a limitation clause: the retrospective amendment and extension of the deadline to claim ITC enable claims within the extended window, and assessment orders denying ITC solely on limitation grounds are quashed accordingly, with relief directed to refund or permit adjustment of amounts taken from taxpayers' ledgers. The revenue is restrained from recovery or account freezing based on limitation-only disallowances. The department retains the right to investigate and act where alleged fraud, wrongful or excess ITC claims, or discrepancies are shown, and may proceed against taxpayers on those substantive grounds.
Entitlement to input tax credit under the law survives despite a limitation clause: the retrospective amendment and extension of the deadline to claim ITC enable claims within the extended window, and assessment orders denying ITC solely on limitation grounds are quashed accordingly, with relief directed to refund or permit adjustment of amounts taken from taxpayers' ledgers. The revenue is restrained from recovery or account freezing based on limitation-only disallowances. The department retains the right to investigate and act where alleged fraud, wrongful or excess ITC claims, or discrepancies are shown, and may proceed against taxpayers on those substantive grounds.
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