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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
Service of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - Upon reviewing the impugned order, the High Court observes that the tax proposal was confirmed solely because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The Court decides to set aside the impugned order and remand the matter for reconsideration. The petitioner is required to remit 10% of the disputed tax demand within three weeks from receiving a copy of the order. Additionally, the petitioner is allowed to submit a reply to the show cause notice within this period.
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