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...
Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.
Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.
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