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...
Extended limitation for recovery of customs duty was not invocable where imports received preferential treatment after examination, the certificate verification was not undertaken within the prescribed period, and no evidence showed the importer's knowledge of defects, collusion, wilful misstatement, or suppression of facts. The recovery notice was consequently time-barred. A Malaysian Certificate of Origin could not be rejected on an alert concerning different goods or on undisclosed emails not included in the notice or supplied to the importer; exemption denial and confiscation were therefore unsustainable. Redemption fine was also not imposable because the cleared goods were unavailable.
Extended limitation for recovery of customs duty was not invocable where imports received preferential treatment after examination, the certificate verification was not undertaken within the prescribed period, and no evidence showed the importer's knowledge of defects, collusion, wilful misstatement, or suppression of facts. The recovery notice was consequently time-barred. A Malaysian Certificate of Origin could not be rejected on an alert concerning different goods or on undisclosed emails not included in the notice or supplied to the importer; exemption denial and confiscation were therefore unsustainable. Redemption fine was also not imposable because the cleared goods were unavailable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
