Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Proportionality of an administrative penalty was contested following prolonged disciplinary proceedings that triggered an automatic suspension of authorisation. The reasoning emphasises that excessive delay between showcause notice and final order produced cumulative prejudice, making the original twoyear suspension disproportionate. The disciplinary committee failed to account for the period already endured; consequently, the active suspension was reduced to time already served and deemed ended from the date of the order. The decision therefore mitigates penalty based on delay, cumulative effect, and failure to consider mitigating factors.
Proportionality of an administrative penalty was contested following prolonged disciplinary proceedings that triggered an automatic suspension of authorisation. The reasoning emphasises that excessive delay between showcause notice and final order produced cumulative prejudice, making the original twoyear suspension disproportionate. The disciplinary committee failed to account for the period already endured; consequently, the active suspension was reduced to time already served and deemed ended from the date of the order. The decision therefore mitigates penalty based on delay, cumulative effect, and failure to consider mitigating factors.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
