The appointed nodal officer will oversee responsibilities as specified under these rules and ensure compliance with the IGST provisions. This notification is effective immediately upon its publication ...

ITAT Surat held that as per section 150 (2), re-assessment permission u/s 150 (1) of the Act would not be available to the Department, since time limit for re-assessment as stated under section 149 ...

Conclusion: Panchnama could not be considered as seizure memo and the customs officers acting on secret information must record at least the minimal reasons in the seizure memo as seizing officer ...

The notification also defines key terms, including IFSC and Unit, as per the Special Economic Zones Act, 2005, and outlines procedural responsibilities for secure data handling by the Principal ...