Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
VCES benefit denied because the declarant failed to pay the mandatory 50% pre deposit by the specified cut off date and filed a declaration barred by the second proviso to Section 106(1) for a subsequent period where an order of determination already existed; the designated authority validly rejected the declaration after due process. The tribunal held that the scheme's procedural timetable and stipulations are inviolable, that courts cannot extend amnesty timelines, and that the designated authority possesses inherent and ancillary powers to scrutinise and refuse nonconforming declarations. The appellate challenge was dismissed for lack of merit.
VCES benefit denied because the declarant failed to pay the mandatory 50% pre deposit by the specified cut off date and filed a declaration barred by the second proviso to Section 106(1) for a subsequent period where an order of determination already existed; the designated authority validly rejected the declaration after due process. The tribunal held that the scheme's procedural timetable and stipulations are inviolable, that courts cannot extend amnesty timelines, and that the designated authority possesses inherent and ancillary powers to scrutinise and refuse nonconforming declarations. The appellate challenge was dismissed for lack of merit.
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