Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
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