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...
The article explains that a writ petition challenging an appellate order was not entertained because an efficacious statutory appeal was available before the GST Appellate Tribunal. It notes that questions on the effect of a departmental circular and the application of amended Rule 89(5) could be examined in that appeal, so the High Court need not exercise Article 226 jurisdiction. Relying on Ratan Melting and Wire Industries, it reiterates that circulars reflect the executive view and cannot override the statute or bind courts. The petitioner was given liberty to pursue the statutory appeal within the notified period.
The article explains that a writ petition challenging an appellate order was not entertained because an efficacious statutory appeal was available before the GST Appellate Tribunal. It notes that questions on the effect of a departmental circular and the application of amended Rule 89(5) could be examined in that appeal, so the High Court need not exercise Article 226 jurisdiction. Relying on Ratan Melting and Wire Industries, it reiterates that circulars reflect the executive view and cannot override the statute or bind courts. The petitioner was given liberty to pursue the statutory appeal within the notified period.
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