TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Imports made under the Advance Authorisation scheme were challenged for allegedly failing the pre-import condition and lacking a one-to-one correlation between imported inputs and exported finished goods; the tribunal found no documentary evidence by revenue to prove non-fulfilment and rejected that reasoning, resulting in dismissal of the demand. The tribunal further held that amended provisions enabling imposition of interest, redemption fines and penalties on IGST became effective only from 16.08.2024 and did not apply to the disputed period, rendering interest, redemption fine and penalty unsustainable; accordingly the impugned adjudication was set aside and the appeal allowed.
TaxTMI 
TaxTMI 
