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...
Imported boric acid cleared for non-insecticidal use was alleged to be improperly cleared for want of an import permit/registration, warranting confiscation, redemption fine, and penalty under s.112(a). Since the consignments were released pursuant to binding directions of the HC during the relevant period, and the importer furnished end-use evidence showing consumption only for industrial purposes as required, no act or omission attracting s.112(a) was established; further, once goods were not available, confiscation and redemption fine could not be sustained, and the show-cause route adopted was inconsistent with provisional assessment under s.18. Penalty (and consequential fine) was set aside, and the contrary revenue challenge failed. - CESTAT
Imported boric acid cleared for non-insecticidal use was alleged to be improperly cleared for want of an import permit/registration, warranting confiscation, redemption fine, and penalty under s.112(a). Since the consignments were released pursuant to binding directions of the HC during the relevant period, and the importer furnished end-use evidence showing consumption only for industrial purposes as required, no act or omission attracting s.112(a) was established; further, once goods were not available, confiscation and redemption fine could not be sustained, and the show-cause route adopted was inconsistent with provisional assessment under s.18. Penalty (and consequential fine) was set aside, and the contrary revenue challenge failed. - CESTAT
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