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...
Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week of receiving the order; the respondent must then fix a personal hearing and decide either to revoke the blocking or issue a speaking order explaining rejection. Timelines: decision within two weeks after reply, or within three weeks if no reply is filed.
Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week of receiving the order; the respondent must then fix a personal hearing and decide either to revoke the blocking or issue a speaking order explaining rejection. Timelines: decision within two weeks after reply, or within three weeks if no reply is filed.
Note: It is a system-generated summary and is for quick reference only.
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