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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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Denial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the proceedings. The court found that the petitioner had not received the notice and was therefore unable to file a reply or be heard. On that basis, the adjudication and appeal orders were quashed, the matter was restored to the stage of reply, and fresh consideration with a reasoned order after hearing was directed. The ruling turned on natural justice and procedural fairness, not on the merits of the underlying tax demand.
Denial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the proceedings. The court found that the petitioner had not received the notice and was therefore unable to file a reply or be heard. On that basis, the adjudication and appeal orders were quashed, the matter was restored to the stage of reply, and fresh consideration with a reasoned order after hearing was directed. The ruling turned on natural justice and procedural fairness, not on the merits of the underlying tax demand.
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