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 held that the appellant was eligible for SVLDRS scheme as show cause notice was issued before 30.06.2019. Upon verification and payment, a discharge certificate was issued under Section 129 of Finance Act, 2019. The demand of Rs. 84,46,631/- along with interest and penalty under Section 11AC stands discharged and is not sustainable. The Tribunal directed the registry to place the subsequent show cause notice dated 07.11.2017 before the Division Bench for further consideration.
CESTAT held that the appellant was eligible for SVLDRS scheme as show cause notice was issued before 30.06.2019. Upon verification and payment, a discharge certificate was issued under Section 129 of Finance Act, 2019. The demand of Rs. 84,46,631/- along with interest and penalty under Section 11AC stands discharged and is not sustainable. The Tribunal directed the registry to place the subsequent show cause notice dated 07.11.2017 before the Division Bench for further consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
