Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Conversion (Amendment) of shipping bills - substitution of ‘scheme code 19’ by ‘scheme code 03’ in the shipping bills and related invoices - benefits of a scheme - drawback - The CESTAt observed that the circular's restrictions exceeded statutory empowerment and lacked authority as it imposed rigid conditions not contemplated in the law. Emphasizing the distinction between 'documents' and 'bills of entry/shipping bills,' the Tribunal ruled that amendments could be denied only if they did not reflect facts at the time of clearance/export. - Considering the appellant's claim of eligibility for conversion under the Foreign Trade Policy, the Tribunal concluded that the rejection lacked comprehensive appreciation of amendment procedures and disregarded the spirit of guidance offered in the circular.
Conversion (Amendment) of shipping bills - substitution of ‘scheme code 19’ by ‘scheme code 03’ in the shipping bills and related invoices - benefits of a scheme - drawback - The CESTAt observed that the circular's restrictions exceeded statutory empowerment and lacked authority as it imposed rigid conditions not contemplated in the law. Emphasizing the distinction between 'documents' and 'bills of entry/shipping bills,' the Tribunal ruled that amendments could be denied only if they did not reflect facts at the time of clearance/export. - Considering the appellant's claim of eligibility for conversion under the Foreign Trade Policy, the Tribunal concluded that the rejection lacked comprehensive appreciation of amendment procedures and disregarded the spirit of guidance offered in the circular.
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TaxTMI 
TaxTMI 
