ot only an aggrieved person, but also the Revenue Department may not be in agreement with a decision or an order. In such circumstances, the law provides two mechanisms to the Department: An Application to the Appellate Authority against an adjudication order; the Revision of the decision or order.
Unveil the intricacies of Appellate Remedies under GST Law in Part-I, focusing on the First Appeal stage. Understand the statutory framework, time limits, forms, mandatory pre-deposit, and key procedural aspects. Gain insights into the appellate authority’s role and the provisions governing additional grounds and evidence.
An important aspect of a taxing statute is the demand of the tax which appears to the authorities as not paid. GST is primarily a self-assessed tax. But situations arise when it appears to the tax authorities that the tax has not been correctly self-assessed, or it has been outrightly evaded. The situation may also go beyond a demand simpliciter and warrant a penal action.
Explore the intricacies of customs valuation and the proposed Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022. Understand the additional obligations for importers, procedures for identified goods, and the implications for import value declarations. Stay informed in the evolving landscape of customs regulations.
Discover the growing world of online gaming in India. Learn about the fantasy sports industry and its potential for growth.
RoDTEP and RoSCTL are e-scrips issued by customs in respect of remission of embedded local duties/ taxes/ levies in exported goods.
Understanding the controversy surrounding India’s export promotion schemes in WTO: a closer look at the SEZ scheme and its alleged export contingent subsidies.
