Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Levy of penalty - the subject container was very much in the custody of the SIIB Officers since no Bill-of-Entry was ever filed and hence, the alleged removal from the CFS could only attract act of ‘theft’ under the Indian Penal Code, for which a separate police complaint was lodged - Fastening the penalty under Section 112(b) ibid against this appellant is only a fallacy, which cannot be sustained - AT
Levy of penalty - the subject container was very much in the custody of the SIIB Officers since no Bill-of-Entry was ever filed and hence, the alleged removal from the CFS could only attract act of ‘theft’ under the Indian Penal Code, for which a separate police complaint was lodged - Fastening the penalty under Section 112(b) ibid against this appellant is only a fallacy, which cannot be sustained - AT
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