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...
Goods imported and warehoused in Kandla Special Economic Zone were cleared into Domestic Tariff Area. The department enhanced the value based on NIDB data, leading to confiscation, redemption fine, and penalty. However, the NIDB data was from 2017, while clearance occurred in 2018, rendering its application unjustified. No evidence of undervaluation, such as invoice manipulation or consideration flow-back, was presented. The declared invoice value was accepted in the absence of contrary material. As no mala fide intention was established, imposition of fine and penalty was incorrect. The impugned order was set aside, and the appeal was allowed.
Goods imported and warehoused in Kandla Special Economic Zone were cleared into Domestic Tariff Area. The department enhanced the value based on NIDB data, leading to confiscation, redemption fine, and penalty. However, the NIDB data was from 2017, while clearance occurred in 2018, rendering its application unjustified. No evidence of undervaluation, such as invoice manipulation or consideration flow-back, was presented. The declared invoice value was accepted in the absence of contrary material. As no mala fide intention was established, imposition of fine and penalty was incorrect. The impugned order was set aside, and the appeal was allowed.
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