Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Levy of penalty - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits - taking note of the fact that the appellant is not the actual beneficiary but is only the freight forwarder arranging for container, taking the consignment to shipping lines etc. as per the directions of Shri Ramesh Singh, it is found that the penalty imposed on the appellant is excessive. - the penalties reduced to Rs.2.5 lakhs - AT
Levy of penalty - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits - taking note of the fact that the appellant is not the actual beneficiary but is only the freight forwarder arranging for container, taking the consignment to shipping lines etc. as per the directions of Shri Ramesh Singh, it is found that the penalty imposed on the appellant is excessive. - the penalties reduced to Rs.2.5 lakhs - AT
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