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...
Input tax credit set-off under the IGST head against CGST and SGST liability was accepted because the dispute was already covered by binding Division Bench precedent in favour of the assessee. The assessment order was quashed without a fresh merits determination. Any inter-departmental settlement issue was left open for the State to raise before the GST Council in light of that ruling.
Input tax credit set-off under the IGST head against CGST and SGST liability was accepted because the dispute was already covered by binding Division Bench precedent in favour of the assessee. The assessment order was quashed without a fresh merits determination. Any inter-departmental settlement issue was left open for the State to raise before the GST Council in light of that ruling.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
