Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Input Tax Credit - GST paid on JCB (including spares) used by the Appellant for movement of goods in its place of business - Credit is available to assessee - AAR
Input Tax Credit - GST paid on JCB (including spares) used by the Appellant for movement of goods in its place of business - Credit is available to assessee - AAR
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