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...
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
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