Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Note: It is a system-generated summary and is for quick reference only.
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