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...
Reversal of Input tax credit - inputs consumed in expired Cakes & Pastries - The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of section 16 and section 18 of CGST Act provisions contrary to this subsection and thereby blocks ITC admissibility contrary to the said sub section. Subject goods being destroyed are covered under this non obstante clause (h) of section 17(5) CGST Act. - ITC on inputs used in manufacturing expired cakes & pastries is not admissible and required to be reversed. - AAR
Reversal of Input tax credit - inputs consumed in expired Cakes & Pastries - The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of section 16 and section 18 of CGST Act provisions contrary to this subsection and thereby blocks ITC admissibility contrary to the said sub section. Subject goods being destroyed are covered under this non obstante clause (h) of section 17(5) CGST Act. - ITC on inputs used in manufacturing expired cakes & pastries is not admissible and required to be reversed. - AAR
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