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...
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
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