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...
Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have issued the discharge certificate. It is rather strange that a genuine case has been rejected by respondent no.3 only because the computer system in his office would not permit reversal of redemption - the PRC also has rejected petitioner’s application without giving any reason - direction issued for issue of export obligation discharge certificate and refund - HC
Refund claim - Advance Authorization Scheme - The indisputable position is petitioner has fulfilled its export obligations and, therefore, respondent no.3 should have issued the discharge certificate. It is rather strange that a genuine case has been rejected by respondent no.3 only because the computer system in his office would not permit reversal of redemption - the PRC also has rejected petitioner’s application without giving any reason - direction issued for issue of export obligation discharge certificate and refund - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
