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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Blocking of Input Tax Credit (ITC) - contravention of Rule 86A - The High court observed that while Rule 86A does not stipulate a prior notice, it requires the contemporaneous communication of reasons in writing to the assessee. In this case, apart from mentioning the name of the supplier in the electronic credit ledger, no reasons were provided to the petitioner. Therefore, the petitioner is entitled to the unblocking of ITC.
Blocking of Input Tax Credit (ITC) - contravention of Rule 86A - The High court observed that while Rule 86A does not stipulate a prior notice, it requires the contemporaneous communication of reasons in writing to the assessee. In this case, apart from mentioning the name of the supplier in the electronic credit ledger, no reasons were provided to the petitioner. Therefore, the petitioner is entitled to the unblocking of ITC.
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