Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Transfer of input tax credit in a merger requires examination of the interaction between section 16(2), section 18(3) and rule 41, particularly whether a transferee may directly avail credit reflected against the transferor's GSTIN without using the prescribed transfer mechanism. The issue concerns whether that mechanism is mandatory and whether non-compliance is procedural or substantive. Statutory interpretation of eligibility and transfer requirements constitutes a question of law for purposes of Division Bench jurisdiction under section 109(8), rather than merely a factual dispute. The appeal is to be heard by a Division Bench on merits.
Transfer of input tax credit in a merger requires examination of the interaction between section 16(2), section 18(3) and rule 41, particularly whether a transferee may directly avail credit reflected against the transferor's GSTIN without using the prescribed transfer mechanism. The issue concerns whether that mechanism is mandatory and whether non-compliance is procedural or substantive. Statutory interpretation of eligibility and transfer requirements constitutes a question of law for purposes of Division Bench jurisdiction under section 109(8), rather than merely a factual dispute. The appeal is to be heard by a Division Bench on merits.
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TaxTMI 
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