The Tribunal held that the appellate authority cannot go beyond the issue of TDS credit in a...
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The tribunal held that Renewable Energy Certificates are distinct from carbon credits under Section 115BBG and must...
The issue was whether reassessment was valid without proper service of mandatory notice under Section 143(2). The...
The tribunal held that government support includes capital grants, land, and infrastructure, not just recurring funding. This...
The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The...
The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of...
The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence...
The case examined taxability of bio-mining and waste remediation services. The Authority held that such services qualify...
The ruling holds that GST input tax credit is available on employee transport services when mandated by...
The Tribunal held that delay due to lack of awareness and administrative oversight constituted sufficient cause. It...