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...
Valuation of imported goods - difference between value as per proforma Invoice and actual value - no case of any malafide is made out against the appellant. At best, it is the mistake of the authorised courier who was not vigilant at the time of booking of the courier parcel to ensure the correct declaration by the shipper. - No case of any collusion is made out against the appellant shipper and /or against the courier - thus, penalty have been imposed mechanically without proper appreciation of the facts and the law applicable. - AT
Valuation of imported goods - difference between value as per proforma Invoice and actual value - no case of any malafide is made out against the appellant. At best, it is the mistake of the authorised courier who was not vigilant at the time of booking of the courier parcel to ensure the correct declaration by the shipper. - No case of any collusion is made out against the appellant shipper and /or against the courier - thus, penalty have been imposed mechanically without proper appreciation of the facts and the law applicable. - AT
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