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...
Rejection of amendment/ conversion of Shipping Bills - non-submission of necessary documents - It does not lie in the mouth of the appellant to contend that though the Tribunal had directed the appellant to submit documents before the Commissioner to prove its claim, the Commissioner should on his own have called for the documents from his office even if the appellant had failed to produce the documents. - AT
Rejection of amendment/ conversion of Shipping Bills - non-submission of necessary documents - It does not lie in the mouth of the appellant to contend that though the Tribunal had directed the appellant to submit documents before the Commissioner to prove its claim, the Commissioner should on his own have called for the documents from his office even if the appellant had failed to produce the documents. - AT
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