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...
Validity of SCN issued u/s 73 of CGST Act challenged - recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 - transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 - retrospective operation of CBIC circular dated 6-10-2021 - High Court issued notice to Opposite Parties - directed no coercive action for recovery of demand till next date of hearing - matter listed along with related writ petition.
Validity of SCN issued u/s 73 of CGST Act challenged - recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 - transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 - retrospective operation of CBIC circular dated 6-10-2021 - High Court issued notice to Opposite Parties - directed no coercive action for recovery of demand till next date of hearing - matter listed along with related writ petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
