Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Differential GST arising from the replacement of VAT by GST during an ongoing works contract is to be borne by the recipient of the works contract service. Where the contractor has discharged that additional liability and the State has received the benefit of the completed work, the contractor is entitled to reimbursement of the verified differential amount. High Court directed the respondents to determine the GST differential attributable to the tax-regime change, verify the relevant records and calculations, and reimburse the amount in accordance with law within the stipulated period.
Differential GST arising from the replacement of VAT by GST during an ongoing works contract is to be borne by the recipient of the works contract service. Where the contractor has discharged that additional liability and the State has received the benefit of the completed work, the contractor is entitled to reimbursement of the verified differential amount. High Court directed the respondents to determine the GST differential attributable to the tax-regime change, verify the relevant records and calculations, and reimburse the amount in accordance with law within the stipulated period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
