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...
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Recovery of alleged outstanding dues of unpaid tax amounts - Section 29 of APVAT Act, 2005 - Appeal was dismissed for default due to the petitioner's repeated non-appearance despite being granted several adjournments. - In the interest of justice, the High Court directed the appellate authority to consider and decide the petitioner’s application for restoration within a specified period of six weeks from the date of the court order. Additionally, if the appeal is restored, the authority is instructed to decide the appeal expeditiously.
Recovery of alleged outstanding dues of unpaid tax amounts - Section 29 of APVAT Act, 2005 - Appeal was dismissed for default due to the petitioner's repeated non-appearance despite being granted several adjournments. - In the interest of justice, the High Court directed the appellate authority to consider and decide the petitioner’s application for restoration within a specified period of six weeks from the date of the court order. Additionally, if the appeal is restored, the authority is instructed to decide the appeal expeditiously.
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