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...
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
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