Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists.
Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
