Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
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