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...
Belated statutory appeals under GST may still be entertained conditionally where the court exercises discretion despite expiry of limitation. The text explains that the writ challenge was not accepted on merits because the petitioner had not used the statutory reduced-penalty amnesty and had approached the court after the appeal period had lapsed. Even so, the court granted liberty to file an appeal within the time fixed, subject to pre-deposit of 25% of the disputed tax. On compliance, the appellate authority was directed to hear the appeal on merits, adjust any amount already recovered toward the pre-deposit, and lift bank attachment if applicable.
Belated statutory appeals under GST may still be entertained conditionally where the court exercises discretion despite expiry of limitation. The text explains that the writ challenge was not accepted on merits because the petitioner had not used the statutory reduced-penalty amnesty and had approached the court after the appeal period had lapsed. Even so, the court granted liberty to file an appeal within the time fixed, subject to pre-deposit of 25% of the disputed tax. On compliance, the appellate authority was directed to hear the appeal on merits, adjust any amount already recovered toward the pre-deposit, and lift bank attachment if applicable.
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