COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Extended limitation for customs duty under Section 28(4) requires material showing collusion, wilful misstatement or suppression causing short-payment; a subsequent departmental view on classification or exemption is insufficient. Disclosure of the goods description, classification and exemption claim in the Bill of Entry, accepted by the proper officer, did not establish concealment, false declaration or deliberate suppression to evade differential IGST on imported rice bran. The demand was therefore set aside without determining the correct classification or IGST liability, while preserving timely action permitted by law. Writ jurisdiction remains available despite a statutory appeal where extended-period jurisdictional conditions are unmet.
Extended limitation for customs duty under Section 28(4) requires material showing collusion, wilful misstatement or suppression causing short-payment; a subsequent departmental view on classification or exemption is insufficient. Disclosure of the goods description, classification and exemption claim in the Bill of Entry, accepted by the proper officer, did not establish concealment, false declaration or deliberate suppression to evade differential IGST on imported rice bran. The demand was therefore set aside without determining the correct classification or IGST liability, while preserving timely action permitted by law. Writ jurisdiction remains available despite a statutory appeal where extended-period jurisdictional conditions are unmet.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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