Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
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