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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit.
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit.
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