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 ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Writ jurisdiction may remain available for recovery of a GST component withheld from contractual dues where contractual performance, bills and the underlying transaction are undisputed, and the issue can be resolved from the acceptance letter and record. A term providing that GST is payable in addition to quoted rates binds the paying authorities and cannot be displaced by later calculations or correspondence. The contractor's independent payment of GST does not justify deduction from contractual consideration. Reconsideration of dues may defeat delay and laches objections, while GST and other authorities need not be joined where the dispute concerns the payment-processing authority's contractual liability. Release of the withheld GST component with interest was directed.
Writ jurisdiction may remain available for recovery of a GST component withheld from contractual dues where contractual performance, bills and the underlying transaction are undisputed, and the issue can be resolved from the acceptance letter and record. A term providing that GST is payable in addition to quoted rates binds the paying authorities and cannot be displaced by later calculations or correspondence. The contractor's independent payment of GST does not justify deduction from contractual consideration. Reconsideration of dues may defeat delay and laches objections, while GST and other authorities need not be joined where the dispute concerns the payment-processing authority's contractual liability. Release of the withheld GST component with interest was directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
