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 dismissed the writ petition challenging the jurisdiction of carrying out show cause notice proceedings and the scope for seizure or confiscation of cash. The court held that the petitioner cannot scuttle the show cause proceedings initiated under the GST enactments, despite a favorable order from the Tribunal in another case. The impugned show cause notice sought to appropriate the amount seized from the petitioner's partner on a specific date towards the petitioner's tax liability under the GST laws. The petitioner was directed to participate in the show cause notice proceeding by filing a proper reply within 30 days from the receipt of the order.
The High Court dismissed the writ petition challenging the jurisdiction of carrying out show cause notice proceedings and the scope for seizure or confiscation of cash. The court held that the petitioner cannot scuttle the show cause proceedings initiated under the GST enactments, despite a favorable order from the Tribunal in another case. The impugned show cause notice sought to appropriate the amount seized from the petitioner's partner on a specific date towards the petitioner's tax liability under the GST laws. The petitioner was directed to participate in the show cause notice proceeding by filing a proper reply within 30 days from the receipt of the order.
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