https://www.taxtmi.com/caselaws?id=448651 The dominant issue was whether GST could be levied on performance-linked incentives paid to whole-time directors, which turned on whether the payments were for services in the course of employment or under a contract for service. The HC held that TDS deduction under Income Tax Act s.192 is a relevant indicator but not conclusive; the decisive test is the nature of the relationship and whether consideration was for employee services or independent services, and the impugned assessment failed to properly apply this test, resulting in the orders being quashed and the matter remanded. On alleged purchase suppression based on return discrepancies and non-availment of ITC, the HC found relevant aspects were not duly considered and remanded for fresh consideration with liberty to file additional documents. en-us Fri, 19 Jan 2024 00:00:00 +0530 Wed, 07 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448651 The dominant issue was whether GST could be levied on performance-linked incentives paid to whole-time directors, which turned on whether the payments were for services in the course of employment or under a contract for service. The HC held that TDS deduction under Income Tax Act s.192 is a relevant indicator but not conclusive; the decisive test is the nature of the relationship and whether consideration was for employee services or independent services, and the impugned assessment failed to properly apply this test, resulting in the orders being quashed and the matter remanded. On alleged purchase suppression based on return discrepancies and non-availment of ITC, the HC found relevant aspects were not duly considered and remanded for fresh consideration with liberty to file additional documents. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448651