Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Doctrine of Separability: the arbitration agreement is autonomous and survives invalidity or termination of the underlying contract. Liquidated damages are pre estimated contractual compensation for breach. Section 142(2)(a) applies only where there is an upward price revision pursuant to contracts entered before 01.07.2017 and requires issuance of a supplementary invoice/debit note to be treated as outward supply. Arbitral tribunal fees paid by the recipient attract GST under reverse charge at time of bank debit; reimbursement ordered as arbitration cost is a mere flow of money and not taxable. Most awarded claims are supplies (and many qualify as liquidated damages) except specified reimbursements for materials, quarrying, higher grade cement and infrastructure shifting.
Doctrine of Separability: the arbitration agreement is autonomous and survives invalidity or termination of the underlying contract. Liquidated damages are pre estimated contractual compensation for breach. Section 142(2)(a) applies only where there is an upward price revision pursuant to contracts entered before 01.07.2017 and requires issuance of a supplementary invoice/debit note to be treated as outward supply. Arbitral tribunal fees paid by the recipient attract GST under reverse charge at time of bank debit; reimbursement ordered as arbitration cost is a mere flow of money and not taxable. Most awarded claims are supplies (and many qualify as liquidated damages) except specified reimbursements for materials, quarrying, higher grade cement and infrastructure shifting.
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