Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Jurisdiction in GST proceedings is determined as on the date the power is invoked, so a valid action or proceeding taken by the transferor jurisdictional authority before migration or transfer of a taxable person remains valid. The transferee jurisdictional authority must then take over, give effect to, and continue the matter from that stage, including consequential proceedings and representation in appeals, while the transferor authority cannot initiate fresh action after the transfer and must pass any new issue to the transferee authority. The Goa GST circular applies the corresponding CBIC clarification mutatis mutandis under the Goa GST Act.
Jurisdiction in GST proceedings is determined as on the date the power is invoked, so a valid action or proceeding taken by the transferor jurisdictional authority before migration or transfer of a taxable person remains valid. The transferee jurisdictional authority must then take over, give effect to, and continue the matter from that stage, including consequential proceedings and representation in appeals, while the transferor authority cannot initiate fresh action after the transfer and must pass any new issue to the transferee authority. The Goa GST circular applies the corresponding CBIC clarification mutatis mutandis under the Goa GST Act.
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