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...
The ITAT dismissed the revenue's miscellaneous application challenging the penalty under section 271(1)(c) due to the absence of valid proof of approval from the JCIT for imposing the penalty. The revenue failed to produce a duly signed approval document, presenting only unsigned copies dated 17/03/2020, which were rejected based on established precedent requiring signed authorization before issuance. Consequently, without valid approval evidence, the penalty order lacked procedural compliance, leading to the dismissal of the application.
The ITAT dismissed the revenue's miscellaneous application challenging the penalty under section 271(1)(c) due to the absence of valid proof of approval from the JCIT for imposing the penalty. The revenue failed to produce a duly signed approval document, presenting only unsigned copies dated 17/03/2020, which were rejected based on established precedent requiring signed authorization before issuance. Consequently, without valid approval evidence, the penalty order lacked procedural compliance, leading to the dismissal of the application.
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