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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GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds.
GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds.
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