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...
Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC
Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC
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