Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred.
Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred.
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