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...
Mandatory BIS registration for specified electrical imports was held to be a procedural requirement whose superseding Quality Control Order operates prospectively, so there was no retrospective obligation at import; the superseding order deferred registration and expressly excluded prior acts. Because the breach was procedural and there was no mens rea by the importer, confiscation and penalty were deemed unwarranted. The operative relief ordered was payment of a redemption fine of Rs. 15,000 and release of the goods on payment within one week of receiving the certified order.
Mandatory BIS registration for specified electrical imports was held to be a procedural requirement whose superseding Quality Control Order operates prospectively, so there was no retrospective obligation at import; the superseding order deferred registration and expressly excluded prior acts. Because the breach was procedural and there was no mens rea by the importer, confiscation and penalty were deemed unwarranted. The operative relief ordered was payment of a redemption fine of Rs. 15,000 and release of the goods on payment within one week of receiving the certified order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
