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...
A claim for reimbursement of GST paid on works contracts was treated as a contractual dispute turning on the terms of the agreement and underlying facts; the HC declined to examine it in writ jurisdiction. As adjudication of whether the contractor was entitled to reimbursement would require factual inquiry into the contract between the parties, the Court found the petition unsuitable for writ relief and dismissed it. The petitioners were left free to pursue other alternate remedies.
A claim for reimbursement of GST paid on works contracts was treated as a contractual dispute turning on the terms of the agreement and underlying facts; the HC declined to examine it in writ jurisdiction. As adjudication of whether the contractor was entitled to reimbursement would require factual inquiry into the contract between the parties, the Court found the petition unsuitable for writ relief and dismissed it. The petitioners were left free to pursue other alternate remedies.
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