Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
The National Assessment Centre Portal provides a common digital...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed compliance nationwide.
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The National Assessment Centre Portal provides a common digital repository for trade stakeholders and Customs formations to access NAC decisions, legal precedents, CAAR rulings, audit objections, advisories, alerts, meeting records and assessment-related material. Keyword-based search and document download functions support access to information on classification, valuation, policy-intervention issues and trade facilitation. Each NAC must use role-based credentials to upload, update and manage records within its allocated commodity and functional domain, with priority for issues raised in CCFC/PTFC discussions. Regular use and updating are intended to promote consistent assessments, reduce divergent practices, improve compliance and strengthen transparency and certainty in Customs administration.
The National Assessment Centre Portal provides a common digital repository for trade stakeholders and Customs formations to access NAC decisions, legal precedents, CAAR rulings, audit objections, advisories, alerts, meeting records and assessment-related material. Keyword-based search and document download functions support access to information on classification, valuation, policy-intervention issues and trade facilitation. Each NAC must use role-based credentials to upload, update and manage records within its allocated commodity and functional domain, with priority for issues raised in CCFC/PTFC discussions. Regular use and updating are intended to promote consistent assessments, reduce divergent practices, improve compliance and strengthen transparency and certainty in Customs administration.
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