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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The petitioner claimed ineligible input tax credit on purchases from the supplier, Tvl. Bharat Marketing, during 2022-2023. The supplier was alleged to be a non-existent entity engaged in bill trading activities, as per an inspection report received from CBIC during a Special All India Drive targeting fake registrations and beneficiaries of bill trading. Consequently, the petitioner's ITC was blocked on 19.07.2024, and a show cause notice in Form GST DRC-01 was issued on 16.08.2024, with the summary uploaded on 21.08.2024. The petitioner approached the HC without responding to the show cause notice, which is a violation of procedural norms and principles of natural justice. The HC dismissed the petition, stating that the appropriate course of action would be for the petitioner to submit a response to the show cause notice before seeking judicial intervention.
The petitioner claimed ineligible input tax credit on purchases from the supplier, Tvl. Bharat Marketing, during 2022-2023. The supplier was alleged to be a non-existent entity engaged in bill trading activities, as per an inspection report received from CBIC during a Special All India Drive targeting fake registrations and beneficiaries of bill trading. Consequently, the petitioner's ITC was blocked on 19.07.2024, and a show cause notice in Form GST DRC-01 was issued on 16.08.2024, with the summary uploaded on 21.08.2024. The petitioner approached the HC without responding to the show cause notice, which is a violation of procedural norms and principles of natural justice. The HC dismissed the petition, stating that the appropriate course of action would be for the petitioner to submit a response to the show cause notice before seeking judicial intervention.
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