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...
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AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affirms that imposition of uniform statutory restrictions on ITC is constitutionally valid and that ITC is not an absolute right. The taxpayer bears the evidentiary burden to establish admissibility of credit through prescribed records and payments. The AAR declines to adjudicate on technical or legal classification of HVO as fuel, as that question falls outside its remit.
AAR holds that input tax charged on Hydrotreated Vegetable Oil (HVO)/renewable diesel may be claimed as input tax credit by the applicant only if all statutory conditions and restrictions under Section 16 read with Section 17 of the CGST Act, 2017 are satisfied; availability is case-specific and subject to applicable rules framed under Section 164. The Authority affirms that imposition of uniform statutory restrictions on ITC is constitutionally valid and that ITC is not an absolute right. The taxpayer bears the evidentiary burden to establish admissibility of credit through prescribed records and payments. The AAR declines to adjudicate on technical or legal classification of HVO as fuel, as that question falls outside its remit.
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