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 allowed the writ, holding that rejection of the Petitioner's SVLDR-1 declaration without affording an opportunity of hearing violated principles of natural justice. The impugned e-mail rejection dated 6 February 2020 was quashed and set aside, and the declaration was ordered to be accepted with the duty liability quantified at Rs. 1,06,21,929/-. The Respondents were directed to compute the revised payable amount under the SVLDR scheme, deducting a verified pre-deposit of Rs. 29,72,500/-. The petition was disposed of, with the court noting that upholding the rejection would have necessitated protracted adjudication and appeals, causing undue prejudice to the Petitioner.
HC allowed the writ, holding that rejection of the Petitioner's SVLDR-1 declaration without affording an opportunity of hearing violated principles of natural justice. The impugned e-mail rejection dated 6 February 2020 was quashed and set aside, and the declaration was ordered to be accepted with the duty liability quantified at Rs. 1,06,21,929/-. The Respondents were directed to compute the revised payable amount under the SVLDR scheme, deducting a verified pre-deposit of Rs. 29,72,500/-. The petition was disposed of, with the court noting that upholding the rejection would have necessitated protracted adjudication and appeals, causing undue prejudice to the Petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
