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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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Detention of goods and vehicle - Section 129 (1) of KGST Act, 2017 - non-production of Part B of E-Way Bill - directed to furnish bank guaranty for the tax and penalty - release of goods within twelve hours from the date and time of receipt of bank guarantee - pass the order within four weeks from today
Detention of goods and vehicle - Section 129 (1) of KGST Act, 2017 - non-production of Part B of E-Way Bill - directed to furnish bank guaranty for the tax and penalty - release of goods within twelve hours from the date and time of receipt of bank guarantee - pass the order within four weeks from today
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