Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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CESTAT allowed the appeal, setting aside the revocation of authorized carrier registration and imposed penalties. The tribunal found that the appellant did not violate Regulation 10(1)(l) and 10(1)(m) of SCMTR, 2018. The adjudicating authority's findings were deemed incorrect, as the appellant appeared to have acted in compliance with the regulatory framework. The tribunal concluded that the detention periods and additional delays did not constitute substantive regulatory violations warranting punitive action against the authorized carrier, thus restoring the carrier's registration status.
CESTAT allowed the appeal, setting aside the revocation of authorized carrier registration and imposed penalties. The tribunal found that the appellant did not violate Regulation 10(1)(l) and 10(1)(m) of SCMTR, 2018. The adjudicating authority's findings were deemed incorrect, as the appellant appeared to have acted in compliance with the regulatory framework. The tribunal concluded that the detention periods and additional delays did not constitute substantive regulatory violations warranting punitive action against the authorized carrier, thus restoring the carrier's registration status.
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