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 set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and other communications were uploaded on the GST portal's "View Additional Notices and Orders" tab but not communicated through other modes, violating principles of natural justice. The court ordered the petitioner to remit 10% of the disputed tax demand within two weeks and permitted submission of a reply to the show cause notice, providing an opportunity to contest the demand. The petition was disposed of on this condition.
The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and other communications were uploaded on the GST portal's "View Additional Notices and Orders" tab but not communicated through other modes, violating principles of natural justice. The court ordered the petitioner to remit 10% of the disputed tax demand within two weeks and permitted submission of a reply to the show cause notice, providing an opportunity to contest the demand. The petition was disposed of on this condition.
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