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...
Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles - Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u/s 29(2) of CGST/DGST Act, such action cannot be arbitrary or whimsical and must be informed by cogent reasons. Impugned cancellation order passed in violation of natural justice and without reasons, liable to be set aside. However, cancellation order to be operative from date petitioner applied for cancellation of GST registration, not retrospectively from date of grant.
Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles - Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u/s 29(2) of CGST/DGST Act, such action cannot be arbitrary or whimsical and must be informed by cogent reasons. Impugned cancellation order passed in violation of natural justice and without reasons, liable to be set aside. However, cancellation order to be operative from date petitioner applied for cancellation of GST registration, not retrospectively from date of grant.
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