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...
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Audits selected under the Haryana GST Act must cover a comprehensive period extending from the selected financial year through all subsequent financial years up to the current financial year. Officers must examine records, returns, statements and financial documents for the entire period to assess compliance, tax liability, input tax credit and other applicable statutory requirements. Field formations must conduct audits within the prescribed GST provisions and timelines; departures from these directions will be treated seriously.
Audits selected under the Haryana GST Act must cover a comprehensive period extending from the selected financial year through all subsequent financial years up to the current financial year. Officers must examine records, returns, statements and financial documents for the entire period to assess compliance, tax liability, input tax credit and other applicable statutory requirements. Field formations must conduct audits within the prescribed GST provisions and timelines; departures from these directions will be treated seriously.
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