Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
ITC of GST paid - expenses incurred towards promotional schemes(Shubh Labh trade loyalty program) or goods given as brand reminders - promotional products/ services to be distributed and are not inputs and hence, GST paid on such a purchase does not qualify to be an input tax for the purpose of Section 16(1) r.w.s. 2(62) of the CGST Act - if same are non-taxable u/s 9 r.w.s. 2(78) and treated as exempt supply u/s 2(47) then credit is not allowable u/s 17(2)
ITC of GST paid - expenses incurred towards promotional schemes(Shubh Labh trade loyalty program) or goods given as brand reminders - promotional products/ services to be distributed and are not inputs and hence, GST paid on such a purchase does not qualify to be an input tax for the purpose of Section 16(1) r.w.s. 2(62) of the CGST Act - if same are non-taxable u/s 9 r.w.s. 2(78) and treated as exempt supply u/s 2(47) then credit is not allowable u/s 17(2)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
