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...
CESTAT upheld a customs broker's appeal against license revocation, finding the licensing authority incorrectly applied regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations, 2018. The Tribunal confirmed violation of regulation 10(n) as the broker failed to properly verify the exporter's premises, conducting only cursory document checks while the declared address showed no business operations. The Tribunal determined that complete revocation of license and security deposit forfeiture was disproportionate to the single regulatory breach. The penalty of Rs. 50,000 was maintained as sufficient sanction, while the license revocation and security deposit forfeiture were set aside.
CESTAT upheld a customs broker's appeal against license revocation, finding the licensing authority incorrectly applied regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations, 2018. The Tribunal confirmed violation of regulation 10(n) as the broker failed to properly verify the exporter's premises, conducting only cursory document checks while the declared address showed no business operations. The Tribunal determined that complete revocation of license and security deposit forfeiture was disproportionate to the single regulatory breach. The penalty of Rs. 50,000 was maintained as sufficient sanction, while the license revocation and security deposit forfeiture were set aside.
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