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 petitioner is eligible to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation. The issue is covered by decisions of various High Courts and the Supreme Court in The Ramco Cements Ltd. case, where it was held that based on the consistent view of nine High Courts, the petitioner would be entitled to issuance of 'C Form' for natural gas purchased from an oil company in Gujarat and used in manufacturing activities and generation of electricity at captive power plant. Consequently, the petition is allowed.
The petitioner is eligible to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation. The issue is covered by decisions of various High Courts and the Supreme Court in The Ramco Cements Ltd. case, where it was held that based on the consistent view of nine High Courts, the petitioner would be entitled to issuance of 'C Form' for natural gas purchased from an oil company in Gujarat and used in manufacturing activities and generation of electricity at captive power plant. Consequently, the petition is allowed.
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