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 HC quashed orders reversing ITC claims based on time limitations, following its precedent in W.P.Nos.25081 of 2023. The court determined that the retrospective amendment to Section 16 of the CGST Act, specifically the insertion of sub-section (5) effective from 01.07.2017, entitles petitioners to avail ITC for GSTR-3B returns filed for FYs 2017-18 through 2020-21 on or before 30.11.2021. The court directed the respondent-Department to de-freeze bank accounts and cease recovery actions, thereby allowing the petition and establishing that the retrospective amendment overrides the original limitation period in Section 16(4).
The HC quashed orders reversing ITC claims based on time limitations, following its precedent in W.P.Nos.25081 of 2023. The court determined that the retrospective amendment to Section 16 of the CGST Act, specifically the insertion of sub-section (5) effective from 01.07.2017, entitles petitioners to avail ITC for GSTR-3B returns filed for FYs 2017-18 through 2020-21 on or before 30.11.2021. The court directed the respondent-Department to de-freeze bank accounts and cease recovery actions, thereby allowing the petition and establishing that the retrospective amendment overrides the original limitation period in Section 16(4).
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