Indirect Tax Digest | 05 July 2024
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
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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.
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Andhra Pradesh High Court - Letter issued without affixing Document Identification Number is not valid.
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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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