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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 GST assessment order in Form GST DRC-07 issued without the assessing officer's signature is inherently invalid, because the signature is an indispensable requirement and its absence is a patent irregularity. Although the respondents objected on delay and relied on portal upload as service, the writ challenge was entertained in view of the defective order and practical difficulties under the online GST regime. The Court held that such delayed writ petitions may be considered on deposit of 20% of the disputed tax. The unsigned order was set aside and the matter remanded for fresh assessment after giving the assessee an opportunity of hearing.
A GST assessment order in Form GST DRC-07 issued without the assessing officer's signature is inherently invalid, because the signature is an indispensable requirement and its absence is a patent irregularity. Although the respondents objected on delay and relied on portal upload as service, the writ challenge was entertained in view of the defective order and practical difficulties under the online GST regime. The Court held that such delayed writ petitions may be considered on deposit of 20% of the disputed tax. The unsigned order was set aside and the matter remanded for fresh assessment after giving the assessee an opportunity of hearing.
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