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...
Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. - There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken.
Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. - There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken.
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