Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority
Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from overseas customers, but delivery is made locally (within Tamil Nadu) and payment is received in foreign currency - since issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority
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