Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT remanded the case involving revocation of customs broker license for illegal red sanders export. The tribunal found procedural irregularities in the original adjudication, specifically the denial of cross-examination opportunity, which constituted a violation of natural justice principles. Despite the show cause notice being issued within prescribed timelines, the department's rationale for preventing cross-examination was deemed unreasonable. The appellate tribunal directed the original adjudicating authority to reconsider the matter, ensuring both parties receive a fair hearing with proper cross-examination rights before making a final determination on license revocation and potential penalties.
CESTAT remanded the case involving revocation of customs broker license for illegal red sanders export. The tribunal found procedural irregularities in the original adjudication, specifically the denial of cross-examination opportunity, which constituted a violation of natural justice principles. Despite the show cause notice being issued within prescribed timelines, the department's rationale for preventing cross-examination was deemed unreasonable. The appellate tribunal directed the original adjudicating authority to reconsider the matter, ensuring both parties receive a fair hearing with proper cross-examination rights before making a final determination on license revocation and potential penalties.
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