Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted for customs valuation from 1 September 2026. Values per metric tonne are fixed for crude palm oil at US$1,214, RBD palm oil at US$1,227, other palm oil at US$1,221, crude palmolein at US$1,235, RBD palmolein at US$1,238, other palmolein at US$1,237, crude soybean oil at US$1,262, and brass scrap at US$8,162. Gold remains valued at US$1,468 per 10 grams, silver at US$2,267 per kilogram, and areca nuts at US$11,574 per metric tonne.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted for customs valuation from 1 September 2026. Values per metric tonne are fixed for crude palm oil at US$1,214, RBD palm oil at US$1,227, other palm oil at US$1,221, crude palmolein at US$1,235, RBD palmolein at US$1,238, other palmolein at US$1,237, crude soybean oil at US$1,262, and brass scrap at US$8,162. Gold remains valued at US$1,468 per 10 grams, silver at US$2,267 per kilogram, and areca nuts at US$11,574 per metric tonne.
Note: It is a system-generated summary and is for quick reference only.