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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Levy of CGST and SGST with interest and penalty - demand on the ground that the petitioner had not declared its godown as an additional place of business - HC quashed the notice on the ground of violation of the principles of natural justice - However, the State-respondents are at liberty to issue a fresh notice upon the petitioner herein.
Levy of CGST and SGST with interest and penalty - demand on the ground that the petitioner had not declared its godown as an additional place of business - HC quashed the notice on the ground of violation of the principles of natural justice - However, the State-respondents are at liberty to issue a fresh notice upon the petitioner herein.
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