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...
Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning, the petitioner has no other go except filing a review petition before ACAR. - the petitioner shall withdraw the appeal pending before the VAT Tribunal and then only proceed with the review petition - the 2nd respondent is directed to consider the review petition dated 14.12.2020 filed by the petitioner and afford personal hearing to the petitioner and pass appropriate orders - HC
Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning, the petitioner has no other go except filing a review petition before ACAR. - the petitioner shall withdraw the appeal pending before the VAT Tribunal and then only proceed with the review petition - the 2nd respondent is directed to consider the review petition dated 14.12.2020 filed by the petitioner and afford personal hearing to the petitioner and pass appropriate orders - HC
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