Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
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