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 eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty.
Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty.
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