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 dismissed a writ petition challenging the disallowance of input tax credit. The petitioner failed to respond to reminder notices and missed deadlines for submitting replies and evidence. Despite multiple opportunities, the petitioner did not provide any documentary evidence to support their claim for input tax credit. The court found no merit in the petition and rejected the request for remand.
The High Court dismissed a writ petition challenging the disallowance of input tax credit. The petitioner failed to respond to reminder notices and missed deadlines for submitting replies and evidence. Despite multiple opportunities, the petitioner did not provide any documentary evidence to support their claim for input tax credit. The court found no merit in the petition and rejected the request for remand.
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