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...
The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days. The original order was dated 08.02.2022, and the appeal was filed on 21.07.2022, resulting in a 53-day delay after deducting the statutory 90-day period. The court found the appellate authority's determination of a 152-day delay as erroneous. The court held that the delay should have been condoned and remanded the matter to the appellate authority for fresh consideration. The petition was disposed of by way of remand.
The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the appellate authority can condone delays beyond 120 days. The original order was dated 08.02.2022, and the appeal was filed on 21.07.2022, resulting in a 53-day delay after deducting the statutory 90-day period. The court found the appellate authority's determination of a 152-day delay as erroneous. The court held that the delay should have been condoned and remanded the matter to the appellate authority for fresh consideration. The petition was disposed of by way of remand.
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