Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
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GST refund appeals involving an identical question of law must be transferred from different State Benches to the Principal Bench when the President is satisfied that the notification's transfer condition is met. The shared issue concerns refund of interest paid on the part of GST liability discharged through the electronic credit ledger after retrospective substitution of the proviso to section 50(1). Because all eight appeals raised that same issue, the transfer condition was met; the applications were allowed and the appeals were directed to be listed before a Division Bench of the Principal Bench, GSTAT.
GST refund appeals involving an identical question of law must be transferred from different State Benches to the Principal Bench when the President is satisfied that the notification's transfer condition is met. The shared issue concerns refund of interest paid on the part of GST liability discharged through the electronic credit ledger after retrospective substitution of the proviso to section 50(1). Because all eight appeals raised that same issue, the transfer condition was met; the applications were allowed and the appeals were directed to be listed before a Division Bench of the Principal Bench, GSTAT.
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