Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
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Para 4.49 (b) of Handbook of Procedures, 2023 amended. If Export Obligation fulfilled in quantity but shortfall in value, no penalty if minimum Value Addition achieved. If Value Addition below prescribed minimum, Authorisation holder to deposit 1% of FOB value shortfall online through DGFT website, reduced from earlier 3%. Composition fee reduced for ease of doing business and reducing compliances.
Para 4.49 (b) of Handbook of Procedures, 2023 amended. If Export Obligation fulfilled in quantity but shortfall in value, no penalty if minimum Value Addition achieved. If Value Addition below prescribed minimum, Authorisation holder to deposit 1% of FOB value shortfall online through DGFT website, reduced from earlier 3%. Composition fee reduced for ease of doing business and reducing compliances.
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