Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
Unaccounted tobacco stock discovered during a survey is subject to tax determination under sections 73 or 74 of the CGST/UPGST Act rather than direct confiscation, penalty and fine under section 130. Section 35(6), read with section 35(1), permits the proper officer to determine tax on unaccounted goods as if they had been supplied. A departmental appeal under section 112 against a rectification that merely corrects an omission in an appellate order is not maintainable when the original appellate order remains unchallenged.
Unaccounted tobacco stock discovered during a survey is subject to tax determination under sections 73 or 74 of the CGST/UPGST Act rather than direct confiscation, penalty and fine under section 130. Section 35(6), read with section 35(1), permits the proper officer to determine tax on unaccounted goods as if they had been supplied. A departmental appeal under section 112 against a rectification that merely corrects an omission in an appellate order is not maintainable when the original appellate order remains unchallenged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
