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 held that once the petitioner made the payment of Rs.10 lakhs and furnished a bank guarantee for the balance amount as per the court's earlier order, the petitioner's right to file an appeal against the order u/s 129(3) of the WBGST/CGST Act, 2017 crystallized. The respondents cannot insist on further pre-deposit of 25% of the penalty determined u/s 129(3) for entertaining the appeal. If the petitioner files an appeal within two weeks, the respondents shall hear and dispose of it on merits without demanding any additional pre-deposit. The petitioner may not be entitled to a refund of Rs.5,22,500/- or part thereof.
The High Court held that once the petitioner made the payment of Rs.10 lakhs and furnished a bank guarantee for the balance amount as per the court's earlier order, the petitioner's right to file an appeal against the order u/s 129(3) of the WBGST/CGST Act, 2017 crystallized. The respondents cannot insist on further pre-deposit of 25% of the penalty determined u/s 129(3) for entertaining the appeal. If the petitioner files an appeal within two weeks, the respondents shall hear and dispose of it on merits without demanding any additional pre-deposit. The petitioner may not be entitled to a refund of Rs.5,22,500/- or part thereof.
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