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...
Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT
Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT
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