Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
A Customs Broker was not shown to have breached regulations 10(d), 10(e) or 10(n) of the 2018 Regulations. Regulation 10(d) only required advice to the client to comply with the Act and allied laws, and the authorization letter recorded that such advice had been given, so no further particulars were necessary. Regulation 10(e) was not violated because the exporter held a valid GST registration on the relevant export date, making the earlier cancellation immaterial. Regulation 10(n) also failed on the same basis, and the Tribunal noted that the Joint Commissioner had found no breach. The revocation of the licence and forfeiture of security were set aside, and restoration of the licence was directed.
A Customs Broker was not shown to have breached regulations 10(d), 10(e) or 10(n) of the 2018 Regulations. Regulation 10(d) only required advice to the client to comply with the Act and allied laws, and the authorization letter recorded that such advice had been given, so no further particulars were necessary. Regulation 10(e) was not violated because the exporter held a valid GST registration on the relevant export date, making the earlier cancellation immaterial. Regulation 10(n) also failed on the same basis, and the Tribunal noted that the Joint Commissioner had found no breach. The revocation of the licence and forfeiture of security were set aside, and restoration of the licence was directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
