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...
Liability to pay fine and penalty - The Punjab & Haryana High Court allowed the appeal, quashing the impugned order. The Court emphasized the necessity of proving mens rea for imposing penalties under Section 11AC and ruled that proper reconciliation of records with valid invoices negated the presumption of intent to evade duty. The decision reaffirms the importance of adherence to procedural and evidentiary standards in the imposition of statutory penalties.
Liability to pay fine and penalty - The Punjab & Haryana High Court allowed the appeal, quashing the impugned order. The Court emphasized the necessity of proving mens rea for imposing penalties under Section 11AC and ruled that proper reconciliation of records with valid invoices negated the presumption of intent to evade duty. The decision reaffirms the importance of adherence to procedural and evidentiary standards in the imposition of statutory penalties.
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