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...
Drawback recovery case involving third-party payments for export transactions. Petitioner contended payments made to local supplier through banking channels, evident from bank statements. High Court held no proper investigation conducted regarding payments to local supplier by Revisional Authority, whose view of non-existence of supplier not based on proper investigation. Bank witnesses confirmed receipt of payments through banking channels. Since export proceeds realized within FEMA stipulated period, petitioner entitled to duty drawback and no justification for freezing bank account. Revisional Authority's order dated 18.08.2022 unsustainable, petition disposed of.
Drawback recovery case involving third-party payments for export transactions. Petitioner contended payments made to local supplier through banking channels, evident from bank statements. High Court held no proper investigation conducted regarding payments to local supplier by Revisional Authority, whose view of non-existence of supplier not based on proper investigation. Bank witnesses confirmed receipt of payments through banking channels. Since export proceeds realized within FEMA stipulated period, petitioner entitled to duty drawback and no justification for freezing bank account. Revisional Authority's order dated 18.08.2022 unsustainable, petition disposed of.
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