Challan issuance: new rules allow principals or job workers to issue and endorse challans when goods move between job workers. The amendment permits principals or sending job workers to issue challans and allows successive endorsements by job workers noting quantity and description when goods move between job workers or return to the principal. It substitutes the Secretary provision to require an officer not below Additional Commissioner from the Directorate General of Safeguards, changes wording to vest certain allowances with the Authority, empowers the Authority to refer matters back for further investigation, clarifies quorum and majority decision rules, adds a complainant explanation on passthrough of tax benefits, and excludes rail parcel-space leasing from 'transported by rail' definitions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Challan issuance: new rules allow principals or job workers to issue and endorse challans when goods move between job workers.
The amendment permits principals or sending job workers to issue challans and allows successive endorsements by job workers noting quantity and description when goods move between job workers or return to the principal. It substitutes the Secretary provision to require an officer not below Additional Commissioner from the Directorate General of Safeguards, changes wording to vest certain allowances with the Authority, empowers the Authority to refer matters back for further investigation, clarifies quorum and majority decision rules, adds a complainant explanation on passthrough of tax benefits, and excludes rail parcel-space leasing from "transported by rail" definitions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
