Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Page of 4897
Press 'Enter' after typing page number.
1621 to 1640 of 97923 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Advance Authorisation IGST exemption remains subject to the pre-import condition; later fulfilment of export obligation or issuance of EODCs does not erase an established breach. Imports breaching that condition must instead be regularised under the prescribed procedure, with EODCs and redemption certificates relevant to liability. IGST breach must be quantified Bill of Entry-wise and raw material-wise by correlating imports, exports and chronology, while accounting for permitted clubbing of authorisations. The IGST demand requires fresh quantification on that basis. For the relevant period, recovery provisions did not independently authorise interest, confiscation, redemption fine or penalty for the IGST liability; those consequential liabilities were set aside, including interest on re-quantified IGST.
Advance Authorisation IGST exemption remains subject to the pre-import condition; later fulfilment of export obligation or issuance of EODCs does not erase an established breach. Imports breaching that condition must instead be regularised under the prescribed procedure, with EODCs and redemption certificates relevant to liability. IGST breach must be quantified Bill of Entry-wise and raw material-wise by correlating imports, exports and chronology, while accounting for permitted clubbing of authorisations. The IGST demand requires fresh quantification on that basis. For the relevant period, recovery provisions did not independently authorise interest, confiscation, redemption fine or penalty for the IGST liability; those consequential liabilities were set aside, including interest on re-quantified IGST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
