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...
Goods Transport Agency service under Section 65(50b) depends on road transport coupled with issuance of a consignment note, without distinguishing incorporated transporters from individual truck owners. The phrase "consignment note, by whatever name called" makes the document's substance, rather than its label, decisive. Pay slips containing vehicle details, goods description and quantity, origin and destination, and transporter acknowledgment may substantially satisfy that description. Where such documents evidence movement of goods, the transportation may fall within GTA service even if no document is formally titled a consignment note. Consequently, taxability follows and a refund claim for tax deposited during investigation may not be maintainable.
Goods Transport Agency service under Section 65(50b) depends on road transport coupled with issuance of a consignment note, without distinguishing incorporated transporters from individual truck owners. The phrase "consignment note, by whatever name called" makes the document's substance, rather than its label, decisive. Pay slips containing vehicle details, goods description and quantity, origin and destination, and transporter acknowledgment may substantially satisfy that description. Where such documents evidence movement of goods, the transportation may fall within GTA service even if no document is formally titled a consignment note. Consequently, taxability follows and a refund claim for tax deposited during investigation may not be maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
