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...
Bank Branch Manager found guilty of misconduct involving fictitious debits to crop insurance accounts and unauthorized credits to SKCC accounts. SC held disciplinary inquiry was procedurally fair with adequate evidence, rejecting claims of natural justice violation. Criminal acquittal deemed irrelevant to disciplinary proceedings given different standards of proof. While misconduct was serious for a Branch Manager position requiring high integrity, considering respondent's unblemished career and reimbursement of financial loss, dismissal penalty modified to reduction in pay scale for one year without cumulative effect or pension impact under Regulation 4(e) of Disciplinary Regulations. Appeal partially allowed, upholding misconduct findings but moderating penalty.
Bank Branch Manager found guilty of misconduct involving fictitious debits to crop insurance accounts and unauthorized credits to SKCC accounts. SC held disciplinary inquiry was procedurally fair with adequate evidence, rejecting claims of natural justice violation. Criminal acquittal deemed irrelevant to disciplinary proceedings given different standards of proof. While misconduct was serious for a Branch Manager position requiring high integrity, considering respondent's unblemished career and reimbursement of financial loss, dismissal penalty modified to reduction in pay scale for one year without cumulative effect or pension impact under Regulation 4(e) of Disciplinary Regulations. Appeal partially allowed, upholding misconduct findings but moderating penalty.
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