Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
GST amnesty waiver eligibility for interest and penalty depends on the disputed input tax credit being availed within the prescribed statutory period, rather than on the financial year in which the underlying debit notes were issued. Excess credit first claimed in the December 2020 return fell outside the scheme's temporal scope despite its connection with debit notes from 2018-19. Guidance or decisions concerning input tax credit mismatch reconciliation cannot extend an expressly limited statutory period. The waiver was unavailable, and the interest and penalty on the excess credit claim were sustained.
GST amnesty waiver eligibility for interest and penalty depends on the disputed input tax credit being availed within the prescribed statutory period, rather than on the financial year in which the underlying debit notes were issued. Excess credit first claimed in the December 2020 return fell outside the scheme's temporal scope despite its connection with debit notes from 2018-19. Guidance or decisions concerning input tax credit mismatch reconciliation cannot extend an expressly limited statutory period. The waiver was unavailable, and the interest and penalty on the excess credit claim were sustained.
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