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...
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Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
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