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...
Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and unwarranted - the system and procedure cannot be used against the petitioner particularly in the light of the fact that the detention itself was illegal. Credit note under Section 34 is not required to be issued at the stage, when the goods were being returned without even they having been received by the recipient. - HC
Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and unwarranted - the system and procedure cannot be used against the petitioner particularly in the light of the fact that the detention itself was illegal. Credit note under Section 34 is not required to be issued at the stage, when the goods were being returned without even they having been received by the recipient. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
