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...
A GST demand cannot rest on a basis outside the show cause notice without giving the taxpayer an opportunity to respond. The note states that an excess input tax credit determination based on a GSTR-2A comparison, differing from the notice and taxpayer's reply, required fresh consideration after reasonable opportunity. It also explains that section 77 does not apply where IGST was inadvertently paid under the wrong tax head rather than under the mistaken belief that the supply was interstate. The short-payment issue was remanded, with liberty to seek appropriation of IGST against CGST and SGST liability or pursue refund if procedurally required. The related bank-account attachment was to be lifted.
A GST demand cannot rest on a basis outside the show cause notice without giving the taxpayer an opportunity to respond. The note states that an excess input tax credit determination based on a GSTR-2A comparison, differing from the notice and taxpayer's reply, required fresh consideration after reasonable opportunity. It also explains that section 77 does not apply where IGST was inadvertently paid under the wrong tax head rather than under the mistaken belief that the supply was interstate. The short-payment issue was remanded, with liberty to seek appropriation of IGST against CGST and SGST liability or pursue refund if procedurally required. The related bank-account attachment was to be lifted.
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