Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
The proviso to Section 129A excludes Tribunal jurisdiction over appeals from Commissioner (Appeals) orders relating to goods imported or exported as baggage. Baggage describes the mode and category of import, and goods retain that character regardless of whether they are dutiable, prohibited, confiscable, bona fide or non-bona fide. Gold articles carried into India by arriving passengers and dealt with as baggage therefore fall within the exclusion. Challenges to confiscation and penalties concerning such gold articles must be pursued through revision before the Revisional Authority under Section 129DD, rather than before the Tribunal.
The proviso to Section 129A excludes Tribunal jurisdiction over appeals from Commissioner (Appeals) orders relating to goods imported or exported as baggage. Baggage describes the mode and category of import, and goods retain that character regardless of whether they are dutiable, prohibited, confiscable, bona fide or non-bona fide. Gold articles carried into India by arriving passengers and dealt with as baggage therefore fall within the exclusion. Challenges to confiscation and penalties concerning such gold articles must be pursued through revision before the Revisional Authority under Section 129DD, rather than before the Tribunal.
Note: It is a system-generated summary and is for quick reference only.
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