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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were issued. Respondent authorities issued an order u/s 73(9) of CGST Act, 2017/Assam GST Act, 2017. The Court directed respondents to complete instructions and file necessary affidavit. No coercive action against the petitioner until the next hearing on 12.06.2024.
The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST authorities. During the writ petition, interim orders were issued. Respondent authorities issued an order u/s 73(9) of CGST Act, 2017/Assam GST Act, 2017. The Court directed respondents to complete instructions and file necessary affidavit. No coercive action against the petitioner until the next hearing on 12.06.2024.
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