Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Customs Broker licence revocation requires a serious breach of primary regulatory obligations; address-change and Customs Station intimation failures, and signature-related irregularities, are procedural contraventions warranting penalty rather than revocation or security forfeiture. Electronic processing through ICEGATE means same-day clearances at multiple ports do not, without supporting evidence, prove licence subletting. Client due diligence does not require physical verification of premises, and undisclosed DRI notices cannot be inferred without proof of receipt. A Customs Broker's compliance-advice duty is limited to documents handled at entry or departure and does not extend to exporters' downstream excess RoSL claims. Licence revocation and security forfeiture were set aside, while procedural penalties were maintained or reduced.
Customs Broker licence revocation requires a serious breach of primary regulatory obligations; address-change and Customs Station intimation failures, and signature-related irregularities, are procedural contraventions warranting penalty rather than revocation or security forfeiture. Electronic processing through ICEGATE means same-day clearances at multiple ports do not, without supporting evidence, prove licence subletting. Client due diligence does not require physical verification of premises, and undisclosed DRI notices cannot be inferred without proof of receipt. A Customs Broker's compliance-advice duty is limited to documents handled at entry or departure and does not extend to exporters' downstream excess RoSL claims. Licence revocation and security forfeiture were set aside, while procedural penalties were maintained or reduced.
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