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...
Petitioner approached the Court seeking direction to respondent authorities to decide application for GST refund for December 2017 and January 2018, which was denied due to technical issues in GSTN portal. Court directed respondents to consider petitioner's representation within four weeks, providing opportunity of hearing, and place findings on record. Matter adjourned to specified date, with permission for direct service on respondents.
Petitioner approached the Court seeking direction to respondent authorities to decide application for GST refund for December 2017 and January 2018, which was denied due to technical issues in GSTN portal. Court directed respondents to consider petitioner's representation within four weeks, providing opportunity of hearing, and place findings on record. Matter adjourned to specified date, with permission for direct service on respondents.
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