Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
Availability of a statutory appellate remedy before the GST Appellate Tribunal requires a challenge to a GST penalty order to proceed through that forum once it becomes functional. A writ petition entertained solely because the appellate forum was non-functional need not continue after the Tribunal is operational. The petitioner may be relegated to the Tribunal with liberty to file an appeal within the stipulated period, and the Tribunal should not object to limitation for the period during which the writ petition was pursued. The appeal is to be decided in accordance with law after considering any interim order.
Availability of a statutory appellate remedy before the GST Appellate Tribunal requires a challenge to a GST penalty order to proceed through that forum once it becomes functional. A writ petition entertained solely because the appellate forum was non-functional need not continue after the Tribunal is operational. The petitioner may be relegated to the Tribunal with liberty to file an appeal within the stipulated period, and the Tribunal should not object to limitation for the period during which the writ petition was pursued. The appeal is to be decided in accordance with law after considering any interim order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
