Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Reversal of ITC in respect of inputs or input services in certain cases - Manner of determination of input tax credit - Rule 42 of the Central Goods and Services Tax Rules, 2017 as amended
Reversal of ITC in respect of inputs or input services in certain cases - Manner of determination of input tax credit - Rule 42 of the Central Goods and Services Tax Rules, 2017 as amended
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