Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Transitional cash refund of unutilised CENVAT credit requires compliance with statutory conditions and proof that the underlying input-service credit is admissible. The prescribed period for revising an ST-3 return under Rule 7B is treated as mandatory; late-fee provisions under Rule 7C, applicable to returns under Rule 7, do not regularise a delayed revision. A Board circular on deemed filing for reverse-charge invoices does not extend beyond that context. Eligibility also requires primary invoices, proof of payment and satisfactory explanations for credit claimed on excluded services, including rent-a-cab and outdoor catering. In remand proceedings, examination of the revised-return time-limit may remain within the transitional refund requirements.
Transitional cash refund of unutilised CENVAT credit requires compliance with statutory conditions and proof that the underlying input-service credit is admissible. The prescribed period for revising an ST-3 return under Rule 7B is treated as mandatory; late-fee provisions under Rule 7C, applicable to returns under Rule 7, do not regularise a delayed revision. A Board circular on deemed filing for reverse-charge invoices does not extend beyond that context. Eligibility also requires primary invoices, proof of payment and satisfactory explanations for credit claimed on excluded services, including rent-a-cab and outdoor catering. In remand proceedings, examination of the revised-return time-limit may remain within the transitional refund requirements.
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