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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The High Court set aside the assessment order disallowing Input Tax Credit solely on the ground of delayed filing of claims beyond the prescribed period u/s 16(4) of the GST Acts. The Court directed the assessing adjudicating authority to re-do the assessment considering the amendment. The petitioner was granted three weeks to submit objections after receiving the amended assessment and other details. The impugned order remains undisturbed on other issues. The petition was disposed of.
The High Court set aside the assessment order disallowing Input Tax Credit solely on the ground of delayed filing of claims beyond the prescribed period u/s 16(4) of the GST Acts. The Court directed the assessing adjudicating authority to re-do the assessment considering the amendment. The petitioner was granted three weeks to submit objections after receiving the amended assessment and other details. The impugned order remains undisturbed on other issues. The petition was disposed of.
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