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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed appeals challenging customs broker license revocation. The tribunal found procedural irregularities in successive orders passed within three weeks, determining that licensing authority acted mechanically without proper legal basis. The court observed no substantive evidence establishing violations of regulatory provisions, and critically noted the authorities' casual handling of license matters undermined regulatory implementation. Consequently, the impugned orders were set aside, effectively reinstating the customs broker's license and rejecting security deposit forfeiture and penalty imposition.
CESTAT allowed appeals challenging customs broker license revocation. The tribunal found procedural irregularities in successive orders passed within three weeks, determining that licensing authority acted mechanically without proper legal basis. The court observed no substantive evidence establishing violations of regulatory provisions, and critically noted the authorities' casual handling of license matters undermined regulatory implementation. Consequently, the impugned orders were set aside, effectively reinstating the customs broker's license and rejecting security deposit forfeiture and penalty imposition.
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