Indirect Tax Digest | 05 July 2024

Read more about Indirect Tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

Kerala High Court - Benefit of late fee waiver/relaxation (amnesty scheme) for delayed filing of Form GSTR-9C to apply to returns filed prior to introduction of the amnesty scheme.
Andhra Pradesh High Court - Letter issued without affixing Document Identification Number is not valid.
CESTAT Mumbai - Refund of Additional Duties of Customs (CVD) paid on re-import of goods can be claimed under Section 142(3) of the Central Goods and Services Tax Act, 2017.

We hope you find it useful and an interesting read.

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