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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The Policy Circular No. 03/2024 issued by the Directorate General of Foreign Trade clarifies Para 4.17 of the Hand Book of Procedures-2023. It allows applicants to file representations for a review of Norms Committee decisions within 12 months from the decision's upload on the DGFT website. For decisions made before 01.04.2023, review applications can be filed until 31.12.2024 to promote export promotion and ease of doing business. Applications beyond this date will not be entertained. The timeline specified in Para 4.17 of HBP-2023 applies to other cases. This circular is approved by the Competent Authority.
The Policy Circular No. 03/2024 issued by the Directorate General of Foreign Trade clarifies Para 4.17 of the Hand Book of Procedures-2023. It allows applicants to file representations for a review of Norms Committee decisions within 12 months from the decision's upload on the DGFT website. For decisions made before 01.04.2023, review applications can be filed until 31.12.2024 to promote export promotion and ease of doing business. Applications beyond this date will not be entertained. The timeline specified in Para 4.17 of HBP-2023 applies to other cases. This circular is approved by the Competent Authority.
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