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 allows petition challenging CCS refund rejection. The court held that exports made under contracts prior to June 1989 should not be impacted by subsequent scheme modifications. The respondents were found unjustified in denying Cash Compensatory Support Scheme benefits for castor oil exports based on a new technical test. The court directed respondents to pay cash assistance of Rs. 4,33,75,866/- within 8 weeks, with 6% interest if payment is delayed. The decision emphasized contractual execution date over export date and rejected technical distinctions between castor oil grades that would disadvantage the exporter.
HC allows petition challenging CCS refund rejection. The court held that exports made under contracts prior to June 1989 should not be impacted by subsequent scheme modifications. The respondents were found unjustified in denying Cash Compensatory Support Scheme benefits for castor oil exports based on a new technical test. The court directed respondents to pay cash assistance of Rs. 4,33,75,866/- within 8 weeks, with 6% interest if payment is delayed. The decision emphasized contractual execution date over export date and rejected technical distinctions between castor oil grades that would disadvantage the exporter.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
