Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
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