Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Auto-trans-shipment of SEZ-bound cargo from gateway ports and airports has been enabled in ICES to digitise manual processing and reduce dwell time and demurrage. After Bill of Entry assessment, the system will generate the transshipment automatically and send it to the registered email address. Manual officer approval is no longer required, and TP need not be produced at the goods registration stage; once goods are registered, the TP copy with IRN number and document code will appear under supporting documents. The notice is to be treated as a standing order for officers and staff.
Auto-trans-shipment of SEZ-bound cargo from gateway ports and airports has been enabled in ICES to digitise manual processing and reduce dwell time and demurrage. After Bill of Entry assessment, the system will generate the transshipment automatically and send it to the registered email address. Manual officer approval is no longer required, and TP need not be produced at the goods registration stage; once goods are registered, the TP copy with IRN number and document code will appear under supporting documents. The notice is to be treated as a standing order for officers and staff.
Note: It is a system-generated summary and is for quick reference only.
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