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...
Recovery of amount paid as drawback to petitioner on the ground that the claims were sanctioned erroneously - Note 2(b) of General Notes to All Industry Rates of Drawback - The fact that the shipping bills referred to advance licences and that was an error, is not disputed. - The factual position notwithstanding the error in the shipping bills, which an alert petitioner could have amended on time, petitioner will be entitled and should be granted the drawback as it was rightly granted earlier by the DGFT - HC
Recovery of amount paid as drawback to petitioner on the ground that the claims were sanctioned erroneously - Note 2(b) of General Notes to All Industry Rates of Drawback - The fact that the shipping bills referred to advance licences and that was an error, is not disputed. - The factual position notwithstanding the error in the shipping bills, which an alert petitioner could have amended on time, petitioner will be entitled and should be granted the drawback as it was rightly granted earlier by the DGFT - HC
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