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1. Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

2. Amount involved in the appeal is Rs.95,009/- - Appeal needs to be dismissed in limine as per the Board s circular dated 17.08.11 - AT

3. Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

4. Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has...

5. Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

6. Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

7. REMEDY AGAINST C.B.E& C CIRCULAR DATED 01.01.2013 - Article

8. Reversal of Input Tax Credit - loss arising from manufacturing process - The reversal of ITC involving Section 17(5)(h) by the Revenue, in cases of loss by consumption...

9. The appellant, Container Corporation of India, was granted custodianship as a Customs Cargo Service Provider (CCSP) under the Handling of Cargo in Customs Areas...

10. Provisional Attachment of property - money laundering - no proceeding could be initiated on the basis of the notice u/s 8(1) issued to the present petitioner, thereby...

11. The circular clarifies the availability of input tax credit on demo vehicles used by authorized dealers for providing trial runs and demonstrating features to potential...

12. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

13. Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

14. Import of soda ash against Duty Free Import Authorization (DFIA) Scheme - Re-validation - various restrictions introduced by the impugned Notification No 31 dated...

15. Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for...