Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
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Refund of duplicated customs-duty payment may not be denied merely because an ICEGATE challan was not generated for the first payment. Where the importer provides the banking and payment records required by the Public Notice, verification through PAO/e-PAO and ICEGATE falls to the proper officer; an unavailable challan resulting from departmental system failure cannot be imposed as a refund condition. Refunds processed under the procedure for customs-duty refunds attract statutory interest where payment is not made within the prescribed period, at the rate notified by the Government.
Refund of duplicated customs-duty payment may not be denied merely because an ICEGATE challan was not generated for the first payment. Where the importer provides the banking and payment records required by the Public Notice, verification through PAO/e-PAO and ICEGATE falls to the proper officer; an unavailable challan resulting from departmental system failure cannot be imposed as a refund condition. Refunds processed under the procedure for customs-duty refunds attract statutory interest where payment is not made within the prescribed period, at the rate notified by the Government.
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