Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Cancellation of a supplier's GST registration, by itself, does not justify treating purchases as non-genuine where the supplier had died, the proprietary business had ceased on that account, and the purchase invoices and transport documents predated the death. The assessee's explanation for the supplier's non-response was accepted, and the Revenue had not identified any discrepancy in the purchases or disputed the corresponding sales. On those facts, disallowance of the purchases and the resulting addition were unjustified and were deleted.
Cancellation of a supplier's GST registration, by itself, does not justify treating purchases as non-genuine where the supplier had died, the proprietary business had ceased on that account, and the purchase invoices and transport documents predated the death. The assessee's explanation for the supplier's non-response was accepted, and the Revenue had not identified any discrepancy in the purchases or disputed the corresponding sales. On those facts, disallowance of the purchases and the resulting addition were unjustified and were deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
