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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax proposal related to discrepancies in GSTR returns and Input Tax Credit (ITC). The court set aside the order and remanded the matter for reconsideration, requiring the petitioner to remit 10% of the disputed tax demand within two weeks. The petition was disposed of by way of remand, granting the petitioner an opportunity to contest the tax demand.
The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax proposal related to discrepancies in GSTR returns and Input Tax Credit (ITC). The court set aside the order and remanded the matter for reconsideration, requiring the petitioner to remit 10% of the disputed tax demand within two weeks. The petition was disposed of by way of remand, granting the petitioner an opportunity to contest the tax demand.
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