Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Para 4 of the prior standing order is amended to permit recall and reassessment of re-import Bills of Entry that require IGST payment without obtaining prior approval of the Joint/Additional Commissioner; such recalls may be executed by the Assistant or Deputy Commissioner to the PAG when the importer intends to pay IGST. The prior-approval requirement continues to apply for recalls that involve substantive revenue-implicating amendments such as changes to quantity, weight, value or extension of FTA benefits. The amendment is intended to streamline re-import assessment and avoid clearance delays while preserving supervisory approval for other revenue-significant amendments.
Para 4 of the prior standing order is amended to permit recall and reassessment of re-import Bills of Entry that require IGST payment without obtaining prior approval of the Joint/Additional Commissioner; such recalls may be executed by the Assistant or Deputy Commissioner to the PAG when the importer intends to pay IGST. The prior-approval requirement continues to apply for recalls that involve substantive revenue-implicating amendments such as changes to quantity, weight, value or extension of FTA benefits. The amendment is intended to streamline re-import assessment and avoid clearance delays while preserving supervisory approval for other revenue-significant amendments.
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