Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
ICES has been enhanced to provide automated goods registration for imports, replacing the existing web-based process for AEO T2/T3 entities, eligible manufacturer importers and importers using Direct Port Delivery. For eligible manufacturer importers, the facility applies only after due registration or approval by the Directorate of International Customs. Under the new system, regular Bills of Entry are auto-registered after assessment, while prior Bills of Entry are auto-registered after entry inwards and assessment. Successful auto-registration triggers a system-generated SMS to the importer's registered mobile number, and stakeholders are directed to align their processes with the updated functionality.
ICES has been enhanced to provide automated goods registration for imports, replacing the existing web-based process for AEO T2/T3 entities, eligible manufacturer importers and importers using Direct Port Delivery. For eligible manufacturer importers, the facility applies only after due registration or approval by the Directorate of International Customs. Under the new system, regular Bills of Entry are auto-registered after assessment, while prior Bills of Entry are auto-registered after entry inwards and assessment. Successful auto-registration triggers a system-generated SMS to the importer's registered mobile number, and stakeholders are directed to align their processes with the updated functionality.
Note: It is a system-generated summary and is for quick reference only.