Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Power of authorities to block Input Tax Credit of the registered recipient - Rule 86-A of CGST Rules, 2017 - Rule 86-A (3) is very specific to the effect that the restriction imposed will cease to have effect after the expiry of period of one year from the date of imposing such restriction. There being no dispute that period of one year having elapsed from the date of restriction imposed in the form of blocking the Input Tax Credit. - The respondents are directed to de-block the ITC - HC
Power of authorities to block Input Tax Credit of the registered recipient - Rule 86-A of CGST Rules, 2017 - Rule 86-A (3) is very specific to the effect that the restriction imposed will cease to have effect after the expiry of period of one year from the date of imposing such restriction. There being no dispute that period of one year having elapsed from the date of restriction imposed in the form of blocking the Input Tax Credit. - The respondents are directed to de-block the ITC - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
