Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Penalty u/s 77 non submission of ST-3 return - reverse charge mechanism - situation of revenue neutrality - imposition of penalty under section 77 shows the non application of mind by the authorities below - penalty waived - AT
Penalty u/s 77 non submission of ST-3 return - reverse charge mechanism - situation of revenue neutrality - imposition of penalty under section 77 shows the non application of mind by the authorities below - penalty waived - AT
Note: It is a system-generated summary and is for quick reference only.