Appeal Filed Before GSTAT Prior to First Appellate Authority Order Is Not Maintainable Issue Whether an appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(1) prior to the passing or rejection of an order by the First Appellate Authority is legally maintainable. Facts Simultaneous Filing: Facing recovery proceedings by the… Read More »
TDS Credit Cannot Be Denied To Assessee When Deducted And Deposited Under Their PAN Issue Whether an assessee, acting as a Kaccha Arahtia/commission agent, is entitled to full credit of TDS deducted under Section 194Q by purchasers and deposited into the Government Treasury under their PAN, even if the corresponding gross turnover was not taxable… Read More »
Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »