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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Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
Maintainability of PILs alleging tax evasion depends on a genuine public injury and cannot be used to advance private commercial disputes or seek judicial supervision of statutory tax investigations. Assessment of alleged GST and income-tax evasion, the quantum involved and resulting liability requires examination of commercial and tax records through prescribed statutory procedures. Where tax authorities have initiated enquiries and no mala fides or dereliction of statutory duty is shown, non-disclosure of enquiry progress does not justify mandamus or court monitoring. Recasting substantially similar relief previously rejected for lack of locus as a PIL does not cure that defect. The High Court dismissed the PIL at the threshold and forfeited the security deposit for abuse of PIL jurisdiction.
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