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...
Penalties under section 112 for alleged import of restricted rough marble without adequate Special Import Licences were held unsustainable because the case rested on presumptions drawn from mismatches between Bills of Entry and licences, while key records such as adjudication orders and details of fine/penalty payments were unavailable. In the absence of contrary evidence, the lawful clearance of goods pursuant to customs adjudication and "out of charge" was presumed, and no adverse inference could be drawn merely from missing documents. Consequently, penalties on the importer and connected persons were set aside and all appeals were allowed. - CESTAT
Penalties under section 112 for alleged import of restricted rough marble without adequate Special Import Licences were held unsustainable because the case rested on presumptions drawn from mismatches between Bills of Entry and licences, while key records such as adjudication orders and details of fine/penalty payments were unavailable. In the absence of contrary evidence, the lawful clearance of goods pursuant to customs adjudication and "out of charge" was presumed, and no adverse inference could be drawn merely from missing documents. Consequently, penalties on the importer and connected persons were set aside and all appeals were allowed. - CESTAT
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