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 ...
GST liability arising from works contracts spanning the pre-GST and GST regimes must be determined under the applicable statute, while reimbursement of any incremental GST burden depends on the contractor-employer contract. Contractual directions may govern work calculation, representations and GST adjustment, but cannot alter statutory assessment, recovery, interest, penalty, return limitations or enforcement by tax authorities. Assessment orders may be challenged through appropriate proceedings, with the time spent pursuing writ petitions excluded when calculating limitation.
GST liability arising from works contracts spanning the pre-GST and GST regimes must be determined under the applicable statute, while reimbursement of any incremental GST burden depends on the contractor-employer contract. Contractual directions may govern work calculation, representations and GST adjustment, but cannot alter statutory assessment, recovery, interest, penalty, return limitations or enforcement by tax authorities. Assessment orders may be challenged through appropriate proceedings, with the time spent pursuing writ petitions excluded when calculating limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
