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...
Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery. Commissioner relied on letter from DGFT office after 10 years, which did not categorically state licenses were forged. Alleged forged nature of DEPB licenses not proved beyond doubt. Impugned order denying exemption, confirming duty and imposing penalty set aside as reliance on new material by Commissioner not permissible. Appeals allowed by CESTAT.
Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery. Commissioner relied on letter from DGFT office after 10 years, which did not categorically state licenses were forged. Alleged forged nature of DEPB licenses not proved beyond doubt. Impugned order denying exemption, confirming duty and imposing penalty set aside as reliance on new material by Commissioner not permissible. Appeals allowed by CESTAT.
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