Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded, opt for detailed scrutiny instead of provisional grant, and certain notified categories remain ineligible for provisional refunds. Statutory conditions (including non-prosecution requirements) continue to apply; overpayments discovered on verification will prompt show-cause proceedings and recovery. Jurisdictional supervising officers must monitor implementation and report difficulties to the Board.
A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded, opt for detailed scrutiny instead of provisional grant, and certain notified categories remain ineligible for provisional refunds. Statutory conditions (including non-prosecution requirements) continue to apply; overpayments discovered on verification will prompt show-cause proceedings and recovery. Jurisdictional supervising officers must monitor implementation and report difficulties to the Board.
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