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...
Valid invocation of a guarantee was established by a recovery certificate and subsequent demand notices, rendering a petition under Section 95 maintainable and defeating the limitation plea. Service on the personal guarantor by email, speed post, newspaper publication and electronic messaging was found effective; the guarantor was aware yet deliberately abstained, justifying ex parte admission. An assignment to an assignee during proceedings did not vitiate the petition because the assignee steps into the assignor's shoes and retains locus. Deliberate non participation and parallel remedies amounted to abuse of process, disentitling relief and attracting exemplary costs.
Valid invocation of a guarantee was established by a recovery certificate and subsequent demand notices, rendering a petition under Section 95 maintainable and defeating the limitation plea. Service on the personal guarantor by email, speed post, newspaper publication and electronic messaging was found effective; the guarantor was aware yet deliberately abstained, justifying ex parte admission. An assignment to an assignee during proceedings did not vitiate the petition because the assignee steps into the assignor's shoes and retains locus. Deliberate non participation and parallel remedies amounted to abuse of process, disentitling relief and attracting exemplary costs.
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