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...
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Reassessment under the amended scheme may be initiated where portal information links transactions to an assessee's PAN, provided the material is relevant and the assessing authority applies its mind to objections. Detailed reasons to believe are not required at the initiation stage. A GST communication does not bar an independent income-tax enquiry where identity theft has not been conclusively established. Reassessment may therefore continue, while the identity-theft defence remains open for examination. Although the assessee must substantiate that plea with evidence, the Revenue must first establish through positive primary evidence that the disputed transactions were undertaken by the assessee rather than another person.
Reassessment under the amended scheme may be initiated where portal information links transactions to an assessee's PAN, provided the material is relevant and the assessing authority applies its mind to objections. Detailed reasons to believe are not required at the initiation stage. A GST communication does not bar an independent income-tax enquiry where identity theft has not been conclusively established. Reassessment may therefore continue, while the identity-theft defence remains open for examination. Although the assessee must substantiate that plea with evidence, the Revenue must first establish through positive primary evidence that the disputed transactions were undertaken by the assessee rather than another person.
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