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...
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A provisional attachment under the Telangana Goods and Services Tax Act, 2017 operates for only one year from the date of its order. On expiry of that statutory period, the attachment ceases automatically by operation of law, making a merits determination of its validity unnecessary. The writ petition challenging the attachment was therefore disposed of as infructuous, while preserving the Bank's liberty to pursue other remedies in accordance with law if required.
A provisional attachment under the Telangana Goods and Services Tax Act, 2017 operates for only one year from the date of its order. On expiry of that statutory period, the attachment ceases automatically by operation of law, making a merits determination of its validity unnecessary. The writ petition challenging the attachment was therefore disposed of as infructuous, while preserving the Bank's liberty to pursue other remedies in accordance with law if required.
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