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...
Territorial Jurisdiction - Investigation Officers at Coimbatore or Madurai - The writ appeal stands allowed with a direction to the respondents to depute an officer in Chennai to investigate into the affairs of the appellant and issue summons as to whether there is any evasion of tax under the provisions of respective GST enactments, 2017 - HC
Territorial Jurisdiction - Investigation Officers at Coimbatore or Madurai - The writ appeal stands allowed with a direction to the respondents to depute an officer in Chennai to investigate into the affairs of the appellant and issue summons as to whether there is any evasion of tax under the provisions of respective GST enactments, 2017 - HC
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