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 ruled that rejection of petitioner's MEIS scrip applications was improper. Under FTP 2015-20, Export Oriented Units could claim MEIS benefits with either FIEO or EPCES registration, while exclusive EPCES registration requirement was introduced only in FTP 2023. The subsequent policy change was formalized through Circular No.78 of 2022, making EPCES membership mandatory for SEZ Units/Developers. The court found respondent's rejection order based on lack of valid RCMC during export period to be incorrect, as the mandatory EPCES registration requirement did not apply retrospectively. The impugned order was set aside and petition disposed of.
HC ruled that rejection of petitioner's MEIS scrip applications was improper. Under FTP 2015-20, Export Oriented Units could claim MEIS benefits with either FIEO or EPCES registration, while exclusive EPCES registration requirement was introduced only in FTP 2023. The subsequent policy change was formalized through Circular No.78 of 2022, making EPCES membership mandatory for SEZ Units/Developers. The court found respondent's rejection order based on lack of valid RCMC during export period to be incorrect, as the mandatory EPCES registration requirement did not apply retrospectively. The impugned order was set aside and petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
