Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Customs broker's license revocation and forfeiture of security deposit due to alleged overvaluation of imported rough diamonds faced procedural irregularities. CESTAT observed respondent's request for cross-examination of persons whose statements implicated respondent was denied without specific grounds, violating principles of natural justice and Regulation 17(4) of CBLR requiring reasons for denial. CESTAT noted allegations of telephonic conversations lacked evidence of respondent's active role in overvaluation. Department failed to comply with CBLR provisions when cross-examination was requested, forming the sole ground for allowing appeal. Neither proposed questions nor grounds raised this issue, leading to appeal dismissal.
Customs broker's license revocation and forfeiture of security deposit due to alleged overvaluation of imported rough diamonds faced procedural irregularities. CESTAT observed respondent's request for cross-examination of persons whose statements implicated respondent was denied without specific grounds, violating principles of natural justice and Regulation 17(4) of CBLR requiring reasons for denial. CESTAT noted allegations of telephonic conversations lacked evidence of respondent's active role in overvaluation. Department failed to comply with CBLR provisions when cross-examination was requested, forming the sole ground for allowing appeal. Neither proposed questions nor grounds raised this issue, leading to appeal dismissal.
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