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 ...
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Petition remanded to respondent-Authorities to recalculate and process petitioner's refund application for IGST on zero-rated supply as per CBIC Circular No. 197/09/2023-GST, providing opportunity of hearing to petitioner within 12 weeks from HC order receipt. Petition disposed.
Petition remanded to respondent-Authorities to recalculate and process petitioner's refund application for IGST on zero-rated supply as per CBIC Circular No. 197/09/2023-GST, providing opportunity of hearing to petitioner within 12 weeks from HC order receipt. Petition disposed.
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