Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Post-export amendment of shipping bills to change the scheme code from drawback to RoSCTL was treated as permissible under Section 149, because the three-month limit in Circular No. 36/2010 was not supported by valid law. The text notes that time limits for such amendments could be prescribed only through regulations under Section 157, and that later 2025 regulations reinforced that position. On that basis, the adjudicating authority's decision allowing the amendment was upheld and the Revenue's challenge was rejected.
Post-export amendment of shipping bills to change the scheme code from drawback to RoSCTL was treated as permissible under Section 149, because the three-month limit in Circular No. 36/2010 was not supported by valid law. The text notes that time limits for such amendments could be prescribed only through regulations under Section 157, and that later 2025 regulations reinforced that position. On that basis, the adjudicating authority's decision allowing the amendment was upheld and the Revenue's challenge was rejected.
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