Facts of the case: The Assessee has filed the refund application under the category of Supply made to SEZ unit/Developer with payment of tax and subsequently, the Assistant Commissioner sanctioned refund vide order dated 14.12.2020. Thereafter, competent authority...
Introduction Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. It is a comprehensive tax system that replaces multiple indirect taxes such as Value Added Tax (VAT), Central Excise Duty, and Service Tax. GST is...
The government has given a big relief to unregistered Real Estate buyers who have to cancel the agreement with a builder for supply of construction service for a flat/ building due to non-completion or delay in construction activity in time or any other reasons, by...
Introduction: The Goods and Services Tax (GST) is a wide-ranging indirect tax that has taken the place of several indirect taxes in India. It is a unified tax imposed on the provision of goods and services throughout the country. GST has streamlined the tax system in...
