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...
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Cancellation of petitioner’s GST registration - non-compliance with the directions of first appellate authority for restoring the registration - It cannot but be accepted that under Rule 25 of the Central Goods and Services Tax Rules, 2017, before carrying out physical inspection, the respondents/revenue are required to serve a notice on the concerned person/entity. However, as noticed above, all this did not form part of the order dated 10.10.2021 - Furthermore, the first appellate authority has given a rationale for revoking the order cancelling the petitioner’s GST registration - there are no good reason not to direct the respondents/revenue to comply with the OIA. - Directions issued to restore the registration as per the order - HC
Cancellation of petitioner’s GST registration - non-compliance with the directions of first appellate authority for restoring the registration - It cannot but be accepted that under Rule 25 of the Central Goods and Services Tax Rules, 2017, before carrying out physical inspection, the respondents/revenue are required to serve a notice on the concerned person/entity. However, as noticed above, all this did not form part of the order dated 10.10.2021 - Furthermore, the first appellate authority has given a rationale for revoking the order cancelling the petitioner’s GST registration - there are no good reason not to direct the respondents/revenue to comply with the OIA. - Directions issued to restore the registration as per the order - HC
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