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...
Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. - AT
Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. - AT
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