Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Penalty under the law arises as a discretionary sanction and authorities may impose it; however, where a State government organisation lacked malafide intent, faced staffing and procedural difficulties, and ultimately filed the required correction statement rectifying defects, the tribunal found that quasi criminal penalty was inappropriate and granted leniency by setting aside the penalty. The note emphasises that discretion (expressed by 'may') permits relief where procedural obstacles and absence of deliberate default are established and where administrative assistance was lacking, supporting mitigation rather than enforcement.
Penalty under the law arises as a discretionary sanction and authorities may impose it; however, where a State government organisation lacked malafide intent, faced staffing and procedural difficulties, and ultimately filed the required correction statement rectifying defects, the tribunal found that quasi criminal penalty was inappropriate and granted leniency by setting aside the penalty. The note emphasises that discretion (expressed by 'may') permits relief where procedural obstacles and absence of deliberate default are established and where administrative assistance was lacking, supporting mitigation rather than enforcement.
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