Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Discrepancies between export turnover reported in Forms GSTR-3B and GSTR-1 require a registered taxable person to receive an opportunity to produce documents establishing the nature of the transactions and substantiating export turnover. Where non-participation in GST adjudication is explained and applicable Board Circulars contemplate such documentary verification, an ex parte determination may require fresh consideration. The appellate rejection based on inability to condone delay beyond 120 days and the adjudication order were quashed, with the proceedings restored for reconsideration after production of supporting documents and issuance of a reasoned order.
Discrepancies between export turnover reported in Forms GSTR-3B and GSTR-1 require a registered taxable person to receive an opportunity to produce documents establishing the nature of the transactions and substantiating export turnover. Where non-participation in GST adjudication is explained and applicable Board Circulars contemplate such documentary verification, an ex parte determination may require fresh consideration. The appellate rejection based on inability to condone delay beyond 120 days and the adjudication order were quashed, with the proceedings restored for reconsideration after production of supporting documents and issuance of a reasoned order.
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