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...
100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved positive NFE within the stipulated block period and had received debonding certification from the Development Commissioner. Citing precedents and circulars, the Tribunal emphasized that once the Development Commissioner issues an exit order, revenue authorities lack jurisdiction to re-open the matter. Therefore, the proceedings against the appellant were deemed unsustainable and were set aside.
100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved positive NFE within the stipulated block period and had received debonding certification from the Development Commissioner. Citing precedents and circulars, the Tribunal emphasized that once the Development Commissioner issues an exit order, revenue authorities lack jurisdiction to re-open the matter. Therefore, the proceedings against the appellant were deemed unsustainable and were set aside.
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