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...
Invoking the extended five-year limitation under the Customs Act was held unsustainable where the Department had contemporaneous knowledge of the export and re import transactions; consequently, a show cause notice issued beyond the ordinary two year period was time barred. The legal principle applied prioritised the limitation regime over invoking extended limitation for collusion, willful misstatement or suppression absent fresh facts justifying extension. Because the demand, interest and penalties were founded solely on that extended limitation notice, the impugned order confirming duty, interest and penalty was set aside and the appeal allowed with consequential relief.
Invoking the extended five-year limitation under the Customs Act was held unsustainable where the Department had contemporaneous knowledge of the export and re import transactions; consequently, a show cause notice issued beyond the ordinary two year period was time barred. The legal principle applied prioritised the limitation regime over invoking extended limitation for collusion, willful misstatement or suppression absent fresh facts justifying extension. Because the demand, interest and penalties were founded solely on that extended limitation notice, the impugned order confirming duty, interest and penalty was set aside and the appeal allowed with consequential relief.
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