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...
Detention of goods alongwith vehicle - levy of penalty - Movement of the vehicle on the wrong direction - revenue considered the same as it was moving without valid documents - there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods. - It is a fit case to set aside the impugned order passed under Section 107(11) - HC
Detention of goods alongwith vehicle - levy of penalty - Movement of the vehicle on the wrong direction - revenue considered the same as it was moving without valid documents - there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods. - It is a fit case to set aside the impugned order passed under Section 107(11) - HC
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