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...
Challenge to a seizure notice concerning import of perishable goods under a duty-free authorization turned on whether the notice was issued without authority of law and whether the goods were freely importable under the authorization. Given the perishability and the prima facie support from cited precedents, the Court balanced competing interests by directing the adjudicating authority to grant a personal hearing on a specified date, receive the importer's explanation and relied-upon authorities, and then pass a final order on whether any further action could be taken pursuant to the seizure notice within one week of receiving the explanation; the writ petition was disposed of with these directions. - HC
Challenge to a seizure notice concerning import of perishable goods under a duty-free authorization turned on whether the notice was issued without authority of law and whether the goods were freely importable under the authorization. Given the perishability and the prima facie support from cited precedents, the Court balanced competing interests by directing the adjudicating authority to grant a personal hearing on a specified date, receive the importer's explanation and relied-upon authorities, and then pass a final order on whether any further action could be taken pursuant to the seizure notice within one week of receiving the explanation; the writ petition was disposed of with these directions. - HC
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