Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
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