Reading a show cause notice: the first thirty days
What to check before anyone starts drafting, why the period matters more than the merits, and the three things that quietly decide the matter years later.
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Insights
Working notes for the person holding the notice.
Written for practitioners and for the people inside a business who have to deal with this. General information about how these provisions work, not advice on any matter.
Procedure9 min read
Appeals8 min read
What an appeal actually costs before it is heard
Pre-deposit arithmetic under both regimes, the ceilings, the difference between an additional deposit and a total one, and the windows that no authority can extend.
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Customs10 min read
Related party imports: what the valuation file should contain
A Special Valuation Branch reference is a process, not an accusation. What goes into the reply, why royalties are the hard part, and how a loading survives for years.
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Foreign trade8 min read
An export obligation you are not going to meet
The difference between applying at month fourteen and explaining at month twenty. Extension, regularisation, the parallel Customs demand, and what each actually costs.
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SEZ7 min read
Selling from the zone into the domestic market
Why the movement is treated as an import, what that does to value and rate, and the questions to settle before the first domestic order rather than after it.
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GST9 min read
Credit denied because your supplier did not file
The commonest demand in this law. What the statute actually requires, what a recipient can realistically prove, and the process worth putting in place before the next one.
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How to read these
Every note states the provision it relies on. Periods, rates and procedures in this field change by notification and by amending Act, so check the position for the year in question before acting on anything here. Where a recent amendment is relevant, the note says so rather than presenting the old position as settled.
Bring it to us while it is still a question.
A first conversation costs you nothing but the hour, and it is where we tell you honestly whether the matter needs us at all.