Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
HC ruled on Input Tax Credit TRAN-1 declaration, following SC directive in Filco Trade Centre case. Pursuant to SC order and departmental circular, web portal was reopened, allowing assessees to file or revise TRAN-1 forms irrespective of prior writ petitions or ITGRC decisions. Petitioner utilized the facility to file TRAN-1 form, resolving all previously raised issues. With substantive concerns addressed, the court found no further grounds for adjudication and dismissed the appeal.
HC ruled on Input Tax Credit TRAN-1 declaration, following SC directive in Filco Trade Centre case. Pursuant to SC order and departmental circular, web portal was reopened, allowing assessees to file or revise TRAN-1 forms irrespective of prior writ petitions or ITGRC decisions. Petitioner utilized the facility to file TRAN-1 form, resolving all previously raised issues. With substantive concerns addressed, the court found no further grounds for adjudication and dismissed the appeal.
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