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Duty-Free Import

GSTAT Framework: Benches, Jurisdiction, Timelines, and Financial Conditions for Appeals

India’s Goods and Services Tax Appellate Tribunal (GSTAT) framework represents a major step toward...

Digital-First GSTAT Framework Strengthens Dispute Resolution Mechanism

India’s GST dispute resolution architecture is undergoing a significant transformation with a clearly defined...
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Whether Duty-Free Import of Used Automation Equipment for Refurbishment Is Permissible? CAAR Clarifies

The Customs Authority of Advance Ruling (CAAR), Mumbai ruled that customs duty exemption shall...

Duty-Free Import Fraud Case: Gujarat HC Dismisses Plea to Quash CBI Charges Against Former SEZ Officers 

The Gujarat High Court has dismissed a petition filed by two former officers of...

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GSTAT Framework: Benches, Jurisdiction, Timelines, and Financial Conditions for Appeals

India’s Goods and Services Tax Appellate Tribunal (GSTAT) framework represents a major step toward...

Digital-First GSTAT Framework Strengthens Dispute Resolution Mechanism

India’s GST dispute resolution architecture is undergoing a significant transformation with a clearly defined...

Non-Realization of Export Proceeds: Tax Liability or Withdrawal of Benefits?

A nuanced issue arises when one examines the concept of “supply” under Section 7...

MCA Proposes Sweeping Post-Tenure Ban on Non-Audit Services

The Ministry of Corporate Affairs (MCA) has proposed amendments to the Companies Act, 2013,...