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...
Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the existence of difficulties arising from the mismatch between GSTR 3B and GSTR 2A returns, as evidenced by the issuance of Circular No.183. Despite the petitioner's non-participation in the assessment proceedings, the court considered the certificate from the Chartered Accountant provided by the petitioner and deemed it sufficient justification for interference with the impugned orders. - The court quashed the assessment orders and remanded the matters for reconsideration with the condition that the petitioner remits 10% of the disputed tax demand for each assessment period within 15 days.
Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the existence of difficulties arising from the mismatch between GSTR 3B and GSTR 2A returns, as evidenced by the issuance of Circular No.183. Despite the petitioner's non-participation in the assessment proceedings, the court considered the certificate from the Chartered Accountant provided by the petitioner and deemed it sufficient justification for interference with the impugned orders. - The court quashed the assessment orders and remanded the matters for reconsideration with the condition that the petitioner remits 10% of the disputed tax demand for each assessment period within 15 days.
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