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...
State GST officers are authorised under section 4 of the IGST Act to act as proper officers for IGST purposes, including detention and confiscation of goods in inter-State transit. A further Central Government notification is required only to prescribe exceptions or conditions, not for the general conferment of authority; a State Commissioner may validly allocate those functions under the State GST law. By the deeming effect of sections 4 and 20 of the IGST Act, confiscation orders issued by State proper officers are appealable under the State GST Act. The restriction on appeals to Central GST officers does not bar an appeal to the State appellate authority.
State GST officers are authorised under section 4 of the IGST Act to act as proper officers for IGST purposes, including detention and confiscation of goods in inter-State transit. A further Central Government notification is required only to prescribe exceptions or conditions, not for the general conferment of authority; a State Commissioner may validly allocate those functions under the State GST law. By the deeming effect of sections 4 and 20 of the IGST Act, confiscation orders issued by State proper officers are appealable under the State GST Act. The restriction on appeals to Central GST officers does not bar an appeal to the State appellate authority.
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