Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Denial of cross-examination in customs broker licence proceedings breached procedural fairness because the regulation entitled the broker to cross-examine persons examined in support of the charges, and any refusal had to be recorded with written reasons. Where the show cause notice relied on a witness statement to frame the charges and no cross-examination was allowed despite a written request, the proceedings were vitiated. The Revenue's arguments on deemed revocation and non-appearance at personal hearings were not considered, and the issue of a fresh show cause notice after earlier revocation was left open for an appropriate case. The Revenue's appeal was dismissed.
Denial of cross-examination in customs broker licence proceedings breached procedural fairness because the regulation entitled the broker to cross-examine persons examined in support of the charges, and any refusal had to be recorded with written reasons. Where the show cause notice relied on a witness statement to frame the charges and no cross-examination was allowed despite a written request, the proceedings were vitiated. The Revenue's arguments on deemed revocation and non-appearance at personal hearings were not considered, and the issue of a fresh show cause notice after earlier revocation was left open for an appropriate case. The Revenue's appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
