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...
A lapse of over eight years in giving effect to a Tribunal remand renders proceedings to exercise reassessment powers inordinate and barred by limitation. The note explains that Section 153 was amended in 2016 to prescribe time limits for giving effect to Tribunal orders but that even under the pre amendment regime an unexplained delay of this magnitude cannot be treated as reasonable. Applying the limitation principle and prior Division Bench authority construing the statutory scheme, the article concludes that an order made after such delay cannot be lawfully passed and refunds ordered earlier must stand.
A lapse of over eight years in giving effect to a Tribunal remand renders proceedings to exercise reassessment powers inordinate and barred by limitation. The note explains that Section 153 was amended in 2016 to prescribe time limits for giving effect to Tribunal orders but that even under the pre amendment regime an unexplained delay of this magnitude cannot be treated as reasonable. Applying the limitation principle and prior Division Bench authority construing the statutory scheme, the article concludes that an order made after such delay cannot be lawfully passed and refunds ordered earlier must stand.
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