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...
CESTAT held that the Revenue could not invoke the extended period of limitation and that penalty under Section 78 was unsustainable, dismissing the appeal. The Tribunal found prior adjudication by an earlier SCN and failure by Revenue to issue a timely Statement of Demand under Section 73A, precluding issuance of a subsequent SCN for the same issue; there was no evidence of deliberate suppression or mala fide conduct by the Appellant to evade tax. Consequently the extended limitation period could not be availed and attendant penalties were set aside; the appeal lacked merit and was dismissed.
CESTAT held that the Revenue could not invoke the extended period of limitation and that penalty under Section 78 was unsustainable, dismissing the appeal. The Tribunal found prior adjudication by an earlier SCN and failure by Revenue to issue a timely Statement of Demand under Section 73A, precluding issuance of a subsequent SCN for the same issue; there was no evidence of deliberate suppression or mala fide conduct by the Appellant to evade tax. Consequently the extended limitation period could not be availed and attendant penalties were set aside; the appeal lacked merit and was dismissed.
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