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...
Excess input tax credit claimed in GSTR-3B beyond the credit reflected in GSTR-2A and GSTR-2B was treated as warranting restriction of credit, statutory interest, penalty and invocation of the extended period under Section 74. The notes state that payment of the admitted tax liability without interest and penalty did not preclude these consequences. For the turnover discrepancy between GSTR-9 and GSTR-9C, an explanation based on VAT and Karnataka GST sales required supporting particulars and returns. That limited mismatch issue was remitted for fresh determination upon submission of a proper reply and supporting documents, while the assessment concerning excess credit was sustained.
Excess input tax credit claimed in GSTR-3B beyond the credit reflected in GSTR-2A and GSTR-2B was treated as warranting restriction of credit, statutory interest, penalty and invocation of the extended period under Section 74. The notes state that payment of the admitted tax liability without interest and penalty did not preclude these consequences. For the turnover discrepancy between GSTR-9 and GSTR-9C, an explanation based on VAT and Karnataka GST sales required supporting particulars and returns. That limited mismatch issue was remitted for fresh determination upon submission of a proper reply and supporting documents, while the assessment concerning excess credit was sustained.
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