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...
Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence report, but failure to adhere is directory, not mandatory. Department unduly delayed issuing show cause notice and finalizing Order-in-Original after receiving Enquiry Report. Show cause notices to importers did not mention appellant's role in alleged clandestine activities. Appellant operated with minimal staff during COVID, lacking direct control over employee's Chennai transactions. No direct involvement of appellant established, but some negligence cannot be ruled out. CHA License revocation set aside, directed to restore immediately. Penalty reduced to Rs. 5,000/- considering appellant's over one-year business loss. Appeal partly allowed.
Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence report, but failure to adhere is directory, not mandatory. Department unduly delayed issuing show cause notice and finalizing Order-in-Original after receiving Enquiry Report. Show cause notices to importers did not mention appellant's role in alleged clandestine activities. Appellant operated with minimal staff during COVID, lacking direct control over employee's Chennai transactions. No direct involvement of appellant established, but some negligence cannot be ruled out. CHA License revocation set aside, directed to restore immediately. Penalty reduced to Rs. 5,000/- considering appellant's over one-year business loss. Appeal partly allowed.
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