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...
Cryptic and non-speaking order by CESTAT violated principles of natural justice. After examining the judgment in Commissioner Customs and Central Excise v. M/s. JP. Transformers, the court found it inapplicable to all aspects/issues of the present case, yet CESTAT concluded the appeals by simply applying the same. The impugned order is set aside, and the matter is remanded back to CESTAT for a fresh decision after affording due opportunity to the parties concerned. The appeal is disposed of by way of remand.
Cryptic and non-speaking order by CESTAT violated principles of natural justice. After examining the judgment in Commissioner Customs and Central Excise v. M/s. JP. Transformers, the court found it inapplicable to all aspects/issues of the present case, yet CESTAT concluded the appeals by simply applying the same. The impugned order is set aside, and the matter is remanded back to CESTAT for a fresh decision after affording due opportunity to the parties concerned. The appeal is disposed of by way of remand.
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