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 High Court interpreted the phrase "where it is possible to do so" u/s 11A(1) of the Central Excise Act, 1944, ruling that it allows flexibility only in exceptional circumstances beyond the Adjudicating Authority's control. The legislative intent behind Section 11A(11) emphasizes timely adjudication. The Court held that the 6-month or 2-year limitation cannot be extended to over 7 years. Citing K.M Sharma Vs. I.T.O, it stressed strict construction of fiscal statutes for certainty. Delay impacts Article 14 of the Constitution; a reasonable time frame of 5 years u/s 11A is upheld. The Court found a 7-year delay unreasonable, emphasizing completion within the statutory 5-year limit. The application was allowed.
The High Court interpreted the phrase "where it is possible to do so" u/s 11A(1) of the Central Excise Act, 1944, ruling that it allows flexibility only in exceptional circumstances beyond the Adjudicating Authority's control. The legislative intent behind Section 11A(11) emphasizes timely adjudication. The Court held that the 6-month or 2-year limitation cannot be extended to over 7 years. Citing K.M Sharma Vs. I.T.O, it stressed strict construction of fiscal statutes for certainty. Delay impacts Article 14 of the Constitution; a reasonable time frame of 5 years u/s 11A is upheld. The Court found a 7-year delay unreasonable, emphasizing completion within the statutory 5-year limit. The application was allowed.
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