Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Revenue laboratory testing timelines are prescribed for specified sample classifications and will be followed at JNCH, with reporting reckoned from date of receipt and category-specific periods as set by the Director, CRCL; the schedule covers petroleum products, minerals, coal, metals, polymers, textiles, food, rice, fertilizers, NDPS, solvents, oils, miscellaneous and drugs. Compliance is subject to availability of adequate manpower, proper functioning of instruments and testing workload; stakeholders may report implementation difficulties to the Commissioner for action.
Revenue laboratory testing timelines are prescribed for specified sample classifications and will be followed at JNCH, with reporting reckoned from date of receipt and category-specific periods as set by the Director, CRCL; the schedule covers petroleum products, minerals, coal, metals, polymers, textiles, food, rice, fertilizers, NDPS, solvents, oils, miscellaneous and drugs. Compliance is subject to availability of adequate manpower, proper functioning of instruments and testing workload; stakeholders may report implementation difficulties to the Commissioner for action.
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