Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Road restoration charges paid to the PWD for cutting and restoring roads for a commercial gas-pipeline project constitute consideration for a taxable service, not compensatory damages or a non-supply arising from a sovereign function. The planned, request-based arrangement created bilateral reciprocity, and GST was payable by the business recipient under reverse charge because no evidence showed tax payment by the PWD under forward charge; the refund rejection stood. Electronic GST notices and adjudication through an authenticated portal remain valid despite no physical DIN where the notice states the factual and legal basis and the recipient suffers no surprise or prejudice; the procedural objections failed.
Road restoration charges paid to the PWD for cutting and restoring roads for a commercial gas-pipeline project constitute consideration for a taxable service, not compensatory damages or a non-supply arising from a sovereign function. The planned, request-based arrangement created bilateral reciprocity, and GST was payable by the business recipient under reverse charge because no evidence showed tax payment by the PWD under forward charge; the refund rejection stood. Electronic GST notices and adjudication through an authenticated portal remain valid despite no physical DIN where the notice states the factual and legal basis and the recipient suffers no surprise or prejudice; the procedural objections failed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
