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...
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Condonation of delay in GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
Condonation of delay in GST appeals is discussed where circumstances beyond the taxpayer's control prevented timely filing. The notes state that, despite the statutory limitation governing appellate condonation, denying merits review in such circumstances may cause grave injury and prejudice. The delay was condoned and the appellate authority was directed to entertain and decide the appeal on merits if filed within the stipulated period, restoring access to the statutory appellate remedy. The challenge to the validity of the statutory condonation limit was not pressed and remained open.
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