Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Input tax credit - time of supply vis-å-vis raising the tax invoice - when the credit will be available - input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.
Input tax credit - time of supply vis-å-vis raising the tax invoice - when the credit will be available - input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods.
Note: It is a system-generated summary and is for quick reference only.
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