Removal of difficulties power enables government to issue provisions to resolve implementation issues under indirect tax guidelines. The Central Government is empowered to make provisions to address difficulties in implementing the Indirect Tax Ombudsman Guidelines, 2011, provided such measures are not inconsistent with the Customs, Central Excise and Service Tax statutes or the Guidelines and are necessary or expedient for removing implementation obstacles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Removal of difficulties power enables government to issue provisions to resolve implementation issues under indirect tax guidelines.
The Central Government is empowered to make provisions to address difficulties in implementing the Indirect Tax Ombudsman Guidelines, 2011, provided such measures are not inconsistent with the Customs, Central Excise and Service Tax statutes or the Guidelines and are necessary or expedient for removing implementation obstacles.
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