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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Section 74 of the CGST Act requires evidence of fraud, willful misstatement or deliberate suppression with intent to evade tax; mere availment of ineligible self-assessed input tax credit does not meet that standard. Disclosure of ITC reconciliation in GSTR-9C and annual returns on the GST portal negates an allegation of concealed facts absent contrary evidence. Failure to reply to an audit enquiry or final audit report is likewise not suppression where the underlying data is disclosed and no statutory reply is required. A demand also cannot be sustained on a ground introduced beyond the show cause notice, as this denies the taxpayer an opportunity to respond and breaches natural justice.
Section 74 of the CGST Act requires evidence of fraud, willful misstatement or deliberate suppression with intent to evade tax; mere availment of ineligible self-assessed input tax credit does not meet that standard. Disclosure of ITC reconciliation in GSTR-9C and annual returns on the GST portal negates an allegation of concealed facts absent contrary evidence. Failure to reply to an audit enquiry or final audit report is likewise not suppression where the underlying data is disclosed and no statutory reply is required. A demand also cannot be sustained on a ground introduced beyond the show cause notice, as this denies the taxpayer an opportunity to respond and breaches natural justice.
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