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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Late fee is leviable for failure to furnish the annual return by the due date, not only for belated filing after eventual submission; on that construction, non-filing of Form GSTR-9 attracts liability under the late-fee provision up to the prescribed cap. Where no separate penalty is prescribed for failure to file the annual return, the general penalty provision may still be invoked, and the existence of late-fee liability does not bar that recourse. The High Court upheld both the late fee and the penalty and dismissed the writ petition.
Late fee is leviable for failure to furnish the annual return by the due date, not only for belated filing after eventual submission; on that construction, non-filing of Form GSTR-9 attracts liability under the late-fee provision up to the prescribed cap. Where no separate penalty is prescribed for failure to file the annual return, the general penalty provision may still be invoked, and the existence of late-fee liability does not bar that recourse. The High Court upheld both the late fee and the penalty and dismissed the writ petition.
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