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...
Revocation of a customs broker licence and penalties under CBLR, 2018 for alleged breaches of regulations 10(d), 10(e), 10(n) and 10(q) were set aside because the findings rested on unverified and sketchy material despite specific denial of any connection with the impugned exports and exporters. The authorities failed to supply the relevant shipping bills to enable an effective rebuttal, relied on notices sent to an address not shown to be linked to the broker, and did not verify foundational documents establishing any nexus between the broker and the exporters. The impugned order was held to be non-reasoned and unsustainable; the appeal was allowed. - CESTAT
Revocation of a customs broker licence and penalties under CBLR, 2018 for alleged breaches of regulations 10(d), 10(e), 10(n) and 10(q) were set aside because the findings rested on unverified and sketchy material despite specific denial of any connection with the impugned exports and exporters. The authorities failed to supply the relevant shipping bills to enable an effective rebuttal, relied on notices sent to an address not shown to be linked to the broker, and did not verify foundational documents establishing any nexus between the broker and the exporters. The impugned order was held to be non-reasoned and unsustainable; the appeal was allowed. - CESTAT
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