The respondent assessee undertook a works contract for the supply, erection, installation, and commissioning of the project. The supply included manufactured as well as bought-out items. The revenue bifurcated the…
The petitioner is a stockbroker. It is registered with the service tax department. It received a notice for an audit to be conducted by CERA. Such notice was challenged before…
The petitioner is a pharmaceutical company. It took over the business of another pharmaceutical company. It applied for registration in 2020 and sought a refund of accumulated inverted input tax…
The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence.…
The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence.…
The petitioner is undertaking a works contract for the state government. It could not file the GSTR-3B return in time for want of receipt of consideration. The input tax credit…