Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.
Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.
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