Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
High-seas sale treatment requires proof that title passed before goods crossed the customs frontier; invoices raised after entry into India, a Tamil Nadu factory address, and customs duty paid by the dealer did not establish such sales. The imported-car transactions were therefore taxable under the TNGST Act. The G.O.Ms.No.381 exemption required goods purchased against declaration to be used for the stated manufacturing purpose. Failure to correlate purchases with exports or prove declared use triggered tax liability, and compounding fees could not replace that consequence. The Tribunal could correct the appellate misapplication of the exemption despite no departmental appeal.
High-seas sale treatment requires proof that title passed before goods crossed the customs frontier; invoices raised after entry into India, a Tamil Nadu factory address, and customs duty paid by the dealer did not establish such sales. The imported-car transactions were therefore taxable under the TNGST Act. The G.O.Ms.No.381 exemption required goods purchased against declaration to be used for the stated manufacturing purpose. Failure to correlate purchases with exports or prove declared use triggered tax liability, and compounding fees could not replace that consequence. The Tribunal could correct the appellate misapplication of the exemption despite no departmental appeal.
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TaxTMI 
TaxTMI 
