Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Rule 90(2) limits scrutiny of a GST refund application to its completeness under Rule 89(2), (3) and (4); it does not permit a deficiency memo to decide merits. Objections concerning the correct refund category, required statutory statements, adequacy of foreign-remittance evidence, or limitation require substantive examination by the competent authority. An Advice of Foreign Inward Remittance cannot be rejected solely by its label without assessing whether its contents meet the purpose of a Bank Realisation Certificate or FIRC. Deficiency memos on those grounds were unsustainable, and refiled applications had to be accepted for merits consideration after the applicable opportunity.
Rule 90(2) limits scrutiny of a GST refund application to its completeness under Rule 89(2), (3) and (4); it does not permit a deficiency memo to decide merits. Objections concerning the correct refund category, required statutory statements, adequacy of foreign-remittance evidence, or limitation require substantive examination by the competent authority. An Advice of Foreign Inward Remittance cannot be rejected solely by its label without assessing whether its contents meet the purpose of a Bank Realisation Certificate or FIRC. Deficiency memos on those grounds were unsustainable, and refiled applications had to be accepted for merits consideration after the applicable opportunity.
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TaxTMI 
TaxTMI 
of 4881 
