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...
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Notification issued by Ministry of Finance, Department of Revenue, brings into effect Sections 11, 12, and 13 of the Finance Act, 2024. Effective dates for amendments to the Central Goods and Services Tax Act, 2017 are specified: Section 13 to be enforced from October 1, 2024, while Sections 11 and 12 to be enforced from April 1, 2025. The notification is made under the powers granted by the Finance Act, 2024, by the Central Government.
Notification issued by Ministry of Finance, Department of Revenue, brings into effect Sections 11, 12, and 13 of the Finance Act, 2024. Effective dates for amendments to the Central Goods and Services Tax Act, 2017 are specified: Section 13 to be enforced from October 1, 2024, while Sections 11 and 12 to be enforced from April 1, 2025. The notification is made under the powers granted by the Finance Act, 2024, by the Central Government.
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