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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Service of GST show cause notices and adjudication orders solely by uploading them on the Common Portal was treated as invalid where the 2017 Rules did not prescribe the portal as a mode of service. The retrospective amendment concerning portal functions did not alter that position. Where the assessee lacked knowledge of the uploaded order and serious civil consequences followed, portal upload alone could not constitute valid service. Applying Luxmi Traders, the appellate remedy was to be considered on merits upon satisfaction of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.
Service of GST show cause notices and adjudication orders solely by uploading them on the Common Portal was treated as invalid where the 2017 Rules did not prescribe the portal as a mode of service. The retrospective amendment concerning portal functions did not alter that position. Where the assessee lacked knowledge of the uploaded order and serious civil consequences followed, portal upload alone could not constitute valid service. Applying Luxmi Traders, the appellate remedy was to be considered on merits upon satisfaction of the statutory pre-deposit condition; recovery remained subject to final adjudication and the bank-account attachment was revoked.
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