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...
Waiver of Penalty - Section 149 permits reassessment only in the circumstances and on the strength of “documentary evidence which was in existence at the time goods were cleared, deposited or exported”. It is not clear that country of origin certificate were available at the time of clearance of goods - appellants have correctly described the product in the bills of entry and claimed the notification - no penalty
Waiver of Penalty - Section 149 permits reassessment only in the circumstances and on the strength of “documentary evidence which was in existence at the time goods were cleared, deposited or exported”. It is not clear that country of origin certificate were available at the time of clearance of goods - appellants have correctly described the product in the bills of entry and claimed the notification - no penalty
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