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...
Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject project in the post-GST regime and there wasn't any demand raised by the Respondent in the pre-GST regime. - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017
Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject project in the post-GST regime and there wasn't any demand raised by the Respondent in the pre-GST regime. - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017
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