Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Approval of M/s International Cargo Terminal Private Limited as a Customs Cargo Service Provider has been suspended under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009, with immediate effect and until further orders. Goods already available with the CCSP on the date of suspension may still be cleared for export or import by the proper officer after due process. Fresh receipt of export or imported goods into the CFS must stop forthwith, except where the shipping bill or bill of entry was filed before the suspension order.
Approval of M/s International Cargo Terminal Private Limited as a Customs Cargo Service Provider has been suspended under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009, with immediate effect and until further orders. Goods already available with the CCSP on the date of suspension may still be cleared for export or import by the proper officer after due process. Fresh receipt of export or imported goods into the CFS must stop forthwith, except where the shipping bill or bill of entry was filed before the suspension order.
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