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...
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner, confirming that orders under Section 83(1) of the CGST Act have a lifespan of one year and cease to operate thereafter. As the orders in question have expired, the court finds no basis for continuing the attachment. - While the respondents admit to issuing a fresh attachment order on 13.12.2023, the court does not delve into the validity of this specific order. Instead, it reserves the petitioner's right to challenge the fresh attachment order separately, leaving the question of its validity open for future adjudication.
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner, confirming that orders under Section 83(1) of the CGST Act have a lifespan of one year and cease to operate thereafter. As the orders in question have expired, the court finds no basis for continuing the attachment. - While the respondents admit to issuing a fresh attachment order on 13.12.2023, the court does not delve into the validity of this specific order. Instead, it reserves the petitioner's right to challenge the fresh attachment order separately, leaving the question of its validity open for future adjudication.
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