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 Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive hearing links via registered email, and representatives must submit authorization documents in advance. Documents must be submitted digitally, with physical submissions only through designated district-level facilitation desks with proper attestation. The order establishes protocols for technical issues, decorum requirements, and document handling procedures. All virtual proceedings and electronically submitted documents are deemed valid under Section 145 of RGST/CGST Act read with Section 4 of the IT Act, 2000.
The Rajasthan Commercial Tax Department has mandated virtual hearings for all proceedings under RGST/CGST Act 2017 and other taxation laws, effective immediately. Under Section 168 of RGST Act, in-person appearances require prior approval from the Additional Commissioner upon written request. Taxpayers will receive hearing links via registered email, and representatives must submit authorization documents in advance. Documents must be submitted digitally, with physical submissions only through designated district-level facilitation desks with proper attestation. The order establishes protocols for technical issues, decorum requirements, and document handling procedures. All virtual proceedings and electronically submitted documents are deemed valid under Section 145 of RGST/CGST Act read with Section 4 of the IT Act, 2000.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
