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...
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The High Court found that the respondents failed to properly consider the petitioner's contentions regarding the retrospective cancellation of GST registration of its suppliers and the petitioner's claim of having paid taxes on its supplies. The impugned order did not specifically state whether the suppliers had paid taxes for which the petitioner claimed input tax credit. The court deemed the impugned order as lacking reasoning and remanded the matter to the Proper Officer for fresh consideration, disposing of the petition through remand, despite the petitioner having an efficacious appeal remedy available.
The High Court found that the respondents failed to properly consider the petitioner's contentions regarding the retrospective cancellation of GST registration of its suppliers and the petitioner's claim of having paid taxes on its supplies. The impugned order did not specifically state whether the suppliers had paid taxes for which the petitioner claimed input tax credit. The court deemed the impugned order as lacking reasoning and remanded the matter to the Proper Officer for fresh consideration, disposing of the petition through remand, despite the petitioner having an efficacious appeal remedy available.
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