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...
The High Court held that the Additional Director of GST Intelligence was competent to issue the communication demanding payment, rejecting the petitioner's contention that only an Assistant Commissioner could issue such a notice. The court relied on a circular permitting Central Tax Officers of Audit Commissionerates and Directorate General of GST to issue show-cause notices. The impugned communication was not a show-cause notice but merely an intimation to pay up, failing which a show-cause notice u/s 74(1) would be issued, for which the Additional Director was competent. The court found no reason to interfere with the communication and dismissed the petition.
The High Court held that the Additional Director of GST Intelligence was competent to issue the communication demanding payment, rejecting the petitioner's contention that only an Assistant Commissioner could issue such a notice. The court relied on a circular permitting Central Tax Officers of Audit Commissionerates and Directorate General of GST to issue show-cause notices. The impugned communication was not a show-cause notice but merely an intimation to pay up, failing which a show-cause notice u/s 74(1) would be issued, for which the Additional Director was competent. The court found no reason to interfere with the communication and dismissed the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
