International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
AAR rejected the applicant's claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the Customs Act. It held that neither the pre-consultation letter nor the duty-paying TR-6 challan qualifies as a valid tax invoice or similar document under Section 16(2) of the CGST Act or Rule 36(1)(d) of the CGST Rules. Interpreting "any similar document" ejusdem generis with "bill of entry," the AAR confined it to documents like courier bills of entry or prescribed customs declarations, excluding pre-consultation letters and challans. Consequently, ITC of Rs. 27,14,559/- was denied, and the question of limitation under Section 16(4) was left unanswered.
AAR rejected the applicant's claim to avail ITC of IGST paid pursuant to a pre-notice consultation letter under Section 28(1) of the Customs Act. It held that neither the pre-consultation letter nor the duty-paying TR-6 challan qualifies as a valid tax invoice or similar document under Section 16(2) of the CGST Act or Rule 36(1)(d) of the CGST Rules. Interpreting "any similar document" ejusdem generis with "bill of entry," the AAR confined it to documents like courier bills of entry or prescribed customs declarations, excluding pre-consultation letters and challans. Consequently, ITC of Rs. 27,14,559/- was denied, and the question of limitation under Section 16(4) was left unanswered.
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