Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Online issuance, re-issuance, revalidation and transmission of Post Export EPCG duty credit scrips has been enabled through the DGFT portal to address difficulties with manually issued offline scrips. Regional Authorities must process closure requests in the online module and, on approval, generate electronic scrips for transmission to ICEGATE. Where an online scrip is valid but not yet transmitted, or has expired pending transmission, applicants may raise a Service Request Ticket for revalidation or retransmission with a fresh expiry date. Where closure is complete but no electronic scrip exists, or only a manual scrip was issued, applicants may seek electronic generation on approval.
Online issuance, re-issuance, revalidation and transmission of Post Export EPCG duty credit scrips has been enabled through the DGFT portal to address difficulties with manually issued offline scrips. Regional Authorities must process closure requests in the online module and, on approval, generate electronic scrips for transmission to ICEGATE. Where an online scrip is valid but not yet transmitted, or has expired pending transmission, applicants may raise a Service Request Ticket for revalidation or retransmission with a fresh expiry date. Where closure is complete but no electronic scrip exists, or only a manual scrip was issued, applicants may seek electronic generation on approval.
Note: It is a system-generated summary and is for quick reference only.