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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
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