Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills as required under section 41 of the Customs Act, 1962 - problem of EGM errors which hamper IGST refund processing - In the present case, on receiving notice from department, the appellant has immediately rectified the defect. There is no allegation of continued non-compliance - the penalty imposed is unwarranted - AT
Levy of penalty u/s 117 of CA - non-filing of EGM/shipping bills as required under section 41 of the Customs Act, 1962 - problem of EGM errors which hamper IGST refund processing - In the present case, on receiving notice from department, the appellant has immediately rectified the defect. There is no allegation of continued non-compliance - the penalty imposed is unwarranted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
