Seeks to further amend notification No.67/95-Central Excises dated 16.03.1995.
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- GST CASE LAWS 18.06.2026
- Anti-profiteering probes can expand to a PAN-India level based on data trends, surviving authority transitions and directory timelines.
- Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST.
- Both operational models of outdoor food delivery constitute a composite ‘Supply of Service’ under SAC 996334, attracting 5% GST without ITC.
- Show-cause notices issued after the expiry of the High Court’s strict 12-week remand deadline are legally void.
- A bona fide claim on a complex, nascent legal issue like POEM does not justify a penalty for misreporting.
- Common Area Maintenance charges paid by tenants are subject to TDS as contractual service fees, not as rent.
- Reassessment notice issued with sanction from an incorrect, lower authority under Section 151 is invalid and void.
- Gross sale consideration is not “income escaping assessment” for invoking the extended limitation period under Section 149(1)(b).
- Reassessment notice issued beyond the combined exclusion period under Section 149 provisos is barred by limitation.
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