Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Page of 4817
Press 'Enter' after typing page number.
7621 to 7640 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Dominant issue: whether licence revocation, security forfeiture and penalty for alleged overvaluation to obtain ineligible drawback violated Customs Brokers Licensing Regulations, 2018. Reasoning: findings rested on alleged breaches of regs 10(d) and 10(e) but the authority failed to address a 344-day lapse between initiation and submission of the enquiry report; precedent requires mandatory adherence to timelines absent a finding that delay was attributable to the broker. Outcome: impugned order set aside and appeal allowed for failure to uphold mandatory timelines and absent adequate findings on broker culpability. - CESTAT
Dominant issue: whether licence revocation, security forfeiture and penalty for alleged overvaluation to obtain ineligible drawback violated Customs Brokers Licensing Regulations, 2018. Reasoning: findings rested on alleged breaches of regs 10(d) and 10(e) but the authority failed to address a 344-day lapse between initiation and submission of the enquiry report; precedent requires mandatory adherence to timelines absent a finding that delay was attributable to the broker. Outcome: impugned order set aside and appeal allowed for failure to uphold mandatory timelines and absent adequate findings on broker culpability. - CESTAT
Note: It is a system-generated summary and is for quick reference only.