Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal building of the applicant - scope of the provisions of Sections 17(5)(c) and (d) of the CGST Act in conjunction with the explanations provided therein - The Authority for Advance Ruling, Kerala, concluded that the applicant is not eligible for input tax credit on certain supplies of goods/services listed in their submission.
Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal building of the applicant - scope of the provisions of Sections 17(5)(c) and (d) of the CGST Act in conjunction with the explanations provided therein - The Authority for Advance Ruling, Kerala, concluded that the applicant is not eligible for input tax credit on certain supplies of goods/services listed in their submission.
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