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...
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Validity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind - No opportunity of hearing - The High Court partially allowed the writ petition, quashing the impugned order of cancellation. It directed the petitioner to submit a reply to the show cause notice within three weeks, along with the copy of the court's order, for reconsideration by the competent authority.
Validity Of Order for Cancellation of Registration passed in Form GST REG-19 - non-application of mind - No opportunity of hearing - The High Court partially allowed the writ petition, quashing the impugned order of cancellation. It directed the petitioner to submit a reply to the show cause notice within three weeks, along with the copy of the court's order, for reconsideration by the competent authority.
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