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...
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Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.
Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.
Note: It is a system-generated summary and is for quick reference only.