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...
Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability. Demand based on ledger pages recovered from Director's briefcase and accepted by him confirmed. Demand based on documents recovered from Directors' residences and accepted by Director confirmed. Demand for risers and runners based on electricity consumption set aside. Demand for shortage in raw material set aside due to lack of evidence. Demand for inadmissible Cenvat credit on scrap receipt from sister concern set aside as alleged transactions were paper transactions only. Equivalent penalties set aside or confirmed accordingly.
Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability. Demand based on ledger pages recovered from Director's briefcase and accepted by him confirmed. Demand based on documents recovered from Directors' residences and accepted by Director confirmed. Demand for risers and runners based on electricity consumption set aside. Demand for shortage in raw material set aside due to lack of evidence. Demand for inadmissible Cenvat credit on scrap receipt from sister concern set aside as alleged transactions were paper transactions only. Equivalent penalties set aside or confirmed accordingly.
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