Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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The seven-day time limit for issuing a penalty order after service of a notice for detained or seized goods in transit is presented as mandatory under the J&K Goods and Services Tax Act, 2017. The use of "shall", the coercive nature of detention and seizure, and the statutory objective of preventing arbitrary or prolonged detention support strict procedural compliance. The absence of an express statutory consequence for delay does not make the requirement directory; legislative intent, statutory purpose and affected rights govern its character. A penalty notice or order issued beyond the prescribed period is liable to be quashed, without affecting proceedings otherwise permissible under the Act.
The seven-day time limit for issuing a penalty order after service of a notice for detained or seized goods in transit is presented as mandatory under the J&K Goods and Services Tax Act, 2017. The use of "shall", the coercive nature of detention and seizure, and the statutory objective of preventing arbitrary or prolonged detention support strict procedural compliance. The absence of an express statutory consequence for delay does not make the requirement directory; legislative intent, statutory purpose and affected rights govern its character. A penalty notice or order issued beyond the prescribed period is liable to be quashed, without affecting proceedings otherwise permissible under the Act.
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