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 impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for excess claims of Input Tax Credit and short payment of tax due to discrepancies in sale invoices and turnover reported. The petitioner was directed to deposit a sum of Rs. 25,00,000/- in addition to the amount of Rs. 11,36,408/- already paid within three weeks.
The High Court set aside the impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for excess claims of Input Tax Credit and short payment of tax due to discrepancies in sale invoices and turnover reported. The petitioner was directed to deposit a sum of Rs. 25,00,000/- in addition to the amount of Rs. 11,36,408/- already paid within three weeks.
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