Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
The AT held that, following consideration of the DGAP report and documentary verification, the DGAP's methodology for apportioning ITC to project costs was appropriate and captured the economic effect of GST implementation. The Tribunal found that no reduction in GST rate nor incremental benefit of Input Tax Credit accrued to the Respondent in respect of the three impugned projects; accordingly, the requirements of Section 171 of the CGST Act are not attracted. Proceedings against the Respondent in relation to those projects were dismissed and the application disposed of.
The AT held that, following consideration of the DGAP report and documentary verification, the DGAP's methodology for apportioning ITC to project costs was appropriate and captured the economic effect of GST implementation. The Tribunal found that no reduction in GST rate nor incremental benefit of Input Tax Credit accrued to the Respondent in respect of the three impugned projects; accordingly, the requirements of Section 171 of the CGST Act are not attracted. Proceedings against the Respondent in relation to those projects were dismissed and the application disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
