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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The WBGST Act amendment provides a waiver scheme for interest and penalties on tax demands for FY 2017-18 to 2019-20. Taxpayers must pay the full tax amount by March 31, 2025 to qualify. For cases where ITC was denied solely due to Section 16(4) violations but now allowed under retrospectively inserted Sections 16(5) and 16(6), taxpayers may deduct such amounts from their payment. Applications must be filed in Form GST SPL-01 or SPL-02 depending on case status. The proper officer must issue an order within prescribed time limits or the application is deemed approved. No appeal lies against approval orders, though rejection orders can be appealed. The scheme covers IGST and Compensation Cess but excludes import IGST under Customs Act.
The WBGST Act amendment provides a waiver scheme for interest and penalties on tax demands for FY 2017-18 to 2019-20. Taxpayers must pay the full tax amount by March 31, 2025 to qualify. For cases where ITC was denied solely due to Section 16(4) violations but now allowed under retrospectively inserted Sections 16(5) and 16(6), taxpayers may deduct such amounts from their payment. Applications must be filed in Form GST SPL-01 or SPL-02 depending on case status. The proper officer must issue an order within prescribed time limits or the application is deemed approved. No appeal lies against approval orders, though rejection orders can be appealed. The scheme covers IGST and Compensation Cess but excludes import IGST under Customs Act.
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