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 examined a challenge against a notification issued by the Central Board of Indirect Taxes and Customs, questioning its validity u/s 168(A) of the CGST Act, 2017 due to lack of GST Council recommendation. The court found the notification prima facie inconsistent with the law, indicating potential failure of actions based on it. An assessment of force majeure applicability in light of GST Council meeting minutes was deemed necessary, with authorities given a chance to present their stance and evidence. Pending further notice, petitioners were granted interim protection against coercive measures based on the contested assessment order. Respondents were instructed to submit affidavits by a specified date for further proceedings.
The High Court examined a challenge against a notification issued by the Central Board of Indirect Taxes and Customs, questioning its validity u/s 168(A) of the CGST Act, 2017 due to lack of GST Council recommendation. The court found the notification prima facie inconsistent with the law, indicating potential failure of actions based on it. An assessment of force majeure applicability in light of GST Council meeting minutes was deemed necessary, with authorities given a chance to present their stance and evidence. Pending further notice, petitioners were granted interim protection against coercive measures based on the contested assessment order. Respondents were instructed to submit affidavits by a specified date for further proceedings.
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