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...
Surrender of Central Excise Registration - Even, if it is assumed that appellant's registration should not be cancelled, in such case new registration to any other person on the same premises cannot be given and if that be so then no operation can be carried out in the said premises. In my view, it is a national loss to stop production in any factory premises. The law cannot be such by which production in this country can be suspended for any reason - AT
Surrender of Central Excise Registration - Even, if it is assumed that appellant's registration should not be cancelled, in such case new registration to any other person on the same premises cannot be given and if that be so then no operation can be carried out in the said premises. In my view, it is a national loss to stop production in any factory premises. The law cannot be such by which production in this country can be suspended for any reason - AT
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