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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Determination of differential amount of GST - validity of summons and enquiry proceedings - petitioner-company has expressed its intention to contest the proceedings claiming that the issue involving interpretation of law. - Petitioner sought to issue SCN u/s 73 before raising any demand. - Accordingly, directions issued - HC
Determination of differential amount of GST - validity of summons and enquiry proceedings - petitioner-company has expressed its intention to contest the proceedings claiming that the issue involving interpretation of law. - Petitioner sought to issue SCN u/s 73 before raising any demand. - Accordingly, directions issued - HC
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