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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification specifically restructures district allocations within these jurisdictions, particularly affecting administrative boundaries in Rajasthan and Tamil Nadu. For Madurai, the amendment also clarifies jurisdiction over territorial waters and underlying seabed. The changes represent a significant administrative reorganization of GST enforcement territories.
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification specifically restructures district allocations within these jurisdictions, particularly affecting administrative boundaries in Rajasthan and Tamil Nadu. For Madurai, the amendment also clarifies jurisdiction over territorial waters and underlying seabed. The changes represent a significant administrative reorganization of GST enforcement territories.
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