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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The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.
The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.
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