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...
Revocation of Customs Broker license - It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of regulation 17(7) of the 2018 Regulations, the order dated 10.09.2020 passed by the Commissioner should be set aside merely for the reason that it was passed after the period of ninety days from the date of submission of the report by the Deputy Commissioner of Customs. - AT
Revocation of Customs Broker license - It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of regulation 17(7) of the 2018 Regulations, the order dated 10.09.2020 passed by the Commissioner should be set aside merely for the reason that it was passed after the period of ninety days from the date of submission of the report by the Deputy Commissioner of Customs. - AT
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