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...
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
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