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...
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Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council's advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule's validity as infructuous.
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council's advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule's validity as infructuous.
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