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 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - There are no hesitation to hold a finding that principles of natural justice has not been followed by the Commissioner of Customs (Export-II) and she has flouted the clear direction contained in the remand order to follow principles of natural justice, though passed in respect of the principal importer/appellant - No penalty - AT
Levy of penalty u/s 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - There are no hesitation to hold a finding that principles of natural justice has not been followed by the Commissioner of Customs (Export-II) and she has flouted the clear direction contained in the remand order to follow principles of natural justice, though passed in respect of the principal importer/appellant - No penalty - AT
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