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...
Rejection of Tender application - GST clearance certificate - Petitioner can only be expected to comply with the conditions stipulated in the tender notification and in case the respondents require that tender application should be accompanied with month-wise GST Clearance Certificate, then the said condition should have been reflected in the tender notification itself - In the absence of such condition in the tender application, the action of the respondents in rejecting the tender application/technical bid of the petitioner is arbitrary, contrary to the tender notification and requires to be set aside
Rejection of Tender application - GST clearance certificate - Petitioner can only be expected to comply with the conditions stipulated in the tender notification and in case the respondents require that tender application should be accompanied with month-wise GST Clearance Certificate, then the said condition should have been reflected in the tender notification itself - In the absence of such condition in the tender application, the action of the respondents in rejecting the tender application/technical bid of the petitioner is arbitrary, contrary to the tender notification and requires to be set aside
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