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...
Willful Defaulters - The Calcutta High Court, in its judgement, set aside and quashed the decisions of both the First Committee and the Review Committee (RC) declaring the petitioners as willful defaulters. The Court found that the reliance on the Transaction Audit Report (TAR) was legally untenable, as the report itself was inconclusive and rejected in related legal proceedings. The procedural lapses by the RC in not providing a reasoned order further vitiated its decision.
Willful Defaulters - The Calcutta High Court, in its judgement, set aside and quashed the decisions of both the First Committee and the Review Committee (RC) declaring the petitioners as willful defaulters. The Court found that the reliance on the Transaction Audit Report (TAR) was legally untenable, as the report itself was inconclusive and rejected in related legal proceedings. The procedural lapses by the RC in not providing a reasoned order further vitiated its decision.
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