Key Tax Case Analyses on CGST Rules & Customs Act

1. Legal Position and Validity of Rule 96(10) of the CGST Rules This analysis delves into the legal stance concerning the validity of Rule 96(10) of the CGST Rules and its date of applicability. Understanding this is essential for ensuring compliance with GST provisions and mitigating potential risks.

2. Jurisdiction of the DRI as “Proper Officer” Under the Customs Act, 1962 This review addresses the scope of the Directorate of Revenue Intelligence’s (DRI) authority as the “proper officer” to issue show cause notices under the Customs Act, 1962. The insights could be crucial for businesses involved in import-export activities.