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 late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC
Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC
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