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...
HC invalidated show cause notices (SCN) issued by DRI authorities u/s 28 of Customs Act 1962, following precedent set in Canon India case where SC ruled such notices lacked legal authority. Petitioners granted 30-day window from judgment receipt to file replies to impugned notices, with previous stay on proceedings lifted. Authorities directed to conduct adjudication as per law. The ruling emphasizes proper jurisdictional authority for issuing customs notices and reinforces procedural requirements for administrative actions under customs legislation. Matter disposed of with directions for statutory compliance in further proceedings.
HC invalidated show cause notices (SCN) issued by DRI authorities u/s 28 of Customs Act 1962, following precedent set in Canon India case where SC ruled such notices lacked legal authority. Petitioners granted 30-day window from judgment receipt to file replies to impugned notices, with previous stay on proceedings lifted. Authorities directed to conduct adjudication as per law. The ruling emphasizes proper jurisdictional authority for issuing customs notices and reinforces procedural requirements for administrative actions under customs legislation. Matter disposed of with directions for statutory compliance in further proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
