Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Violation of Regulation 10(d) of CBLR established - appellant obligated to advise client about authorization requirement for SCOMET item export, instead filed Shipping Bill. Appellant's reliance on client's declaration unacceptable - onus on appellant to know law. SCN not time-barred - issued within 80 days of receipt of correct offence report. Revocation of license, forfeiture of security deposit disproportionate considering no evidence of profiting, appellant out of work for a year. Penalty of Rs. 50,000/- upheld, revocation and forfeiture set aside. Appeal partly allowed.
Violation of Regulation 10(d) of CBLR established - appellant obligated to advise client about authorization requirement for SCOMET item export, instead filed Shipping Bill. Appellant's reliance on client's declaration unacceptable - onus on appellant to know law. SCN not time-barred - issued within 80 days of receipt of correct offence report. Revocation of license, forfeiture of security deposit disproportionate considering no evidence of profiting, appellant out of work for a year. Penalty of Rs. 50,000/- upheld, revocation and forfeiture set aside. Appeal partly allowed.
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