Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an undertaking to appeal before the Tribunal when constituted. This will stay recovery of the remaining demand as per Section 112(9) of the CGST Act. Amounts inadvertently paid through FORM GST DRC-03, intended towards demand, can be adjusted against the pre-deposit through FORM GST DRC-03A once functionality is available on the common portal.
The CBIC issued guidelines regarding recovery of outstanding dues in cases where the first appellate authority has confirmed the demand, partially or fully, but appeals against such orders could not be filed due to non-constitution of the Appellate Tribunal. Taxpayers can pay the pre-deposit amount through the Electronic Liability Register and file an undertaking to appeal before the Tribunal when constituted. This will stay recovery of the remaining demand as per Section 112(9) of the CGST Act. Amounts inadvertently paid through FORM GST DRC-03, intended towards demand, can be adjusted against the pre-deposit through FORM GST DRC-03A once functionality is available on the common portal.
Note: It is a system-generated summary and is for quick reference only.
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