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...
Penalty u/s 112 (a) of Customs Duty - Penalty on customs officers - Charge of Abatement - Positive evidence to that effect is required to be placed and charge of abetting needs to be proved in positive manner. - The charges of dereliction of duty cannot be adjudicated in terms of the provisions of Customs Act, 1962 and need to be considered as per CCS Rules. - AT
Penalty u/s 112 (a) of Customs Duty - Penalty on customs officers - Charge of Abatement - Positive evidence to that effect is required to be placed and charge of abetting needs to be proved in positive manner. - The charges of dereliction of duty cannot be adjudicated in terms of the provisions of Customs Act, 1962 and need to be considered as per CCS Rules. - AT
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