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...
Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. - No penalty - AT
Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. - No penalty - AT
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