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...
The case involved a Stay petition u/s Order-in-Appeal setting aside a fine for late filing of Bill of Entry. Appellant faced technical glitches while filing through ICEGATE, leading to automatic imposition of fine. Despite efforts to file on time, technical issues prevented timely submission. Commissioner (Appeals) considered documentary evidence and relied on precedent (M/S. BLUELEAF TRADING COMPANY case) to conclude no mala fide intent. The Tribunal found no reason to interfere with the Commissioner's decision, dismissing the Revenue's appeal.
The case involved a Stay petition u/s Order-in-Appeal setting aside a fine for late filing of Bill of Entry. Appellant faced technical glitches while filing through ICEGATE, leading to automatic imposition of fine. Despite efforts to file on time, technical issues prevented timely submission. Commissioner (Appeals) considered documentary evidence and relied on precedent (M/S. BLUELEAF TRADING COMPANY case) to conclude no mala fide intent. The Tribunal found no reason to interfere with the Commissioner's decision, dismissing the Revenue's appeal.
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