Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Amendment substitutes revised numeric entries in the All Industry Rates of Duty Drawback Schedule for three Chapter 71 tariff items, altering column (4) values for tariff items 711301, 711302 and 711401. The legal effect is to replace the prior drawback rate figures with the new prescribed figures for those tariff classifications, thereby changing the applicable drawback amounts payable under the Drawback Rules for exports falling under those tariff items. The amendment operates by textual substitution in the Schedule of the principal notification dated 20 October 2023.
Amendment substitutes revised numeric entries in the All Industry Rates of Duty Drawback Schedule for three Chapter 71 tariff items, altering column (4) values for tariff items 711301, 711302 and 711401. The legal effect is to replace the prior drawback rate figures with the new prescribed figures for those tariff classifications, thereby changing the applicable drawback amounts payable under the Drawback Rules for exports falling under those tariff items. The amendment operates by textual substitution in the Schedule of the principal notification dated 20 October 2023.
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