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...
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
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