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 court held that the respondent authority cannot adjudicate a demand for reversal of input tax credit (ITC) on non-business transactions and exempt supplies, when the same issue is already subject to separate proceedings initiated by the Director General of GST Intelligence (DGGI). As the period covered under the impugned order overlaps with the show cause notice issued by the DGGI, both proceedings cannot continue simultaneously. Consequently, the impugned demand for reversal of ITC was set aside, and the petition was allowed.
The court held that the respondent authority cannot adjudicate a demand for reversal of input tax credit (ITC) on non-business transactions and exempt supplies, when the same issue is already subject to separate proceedings initiated by the Director General of GST Intelligence (DGGI). As the period covered under the impugned order overlaps with the show cause notice issued by the DGGI, both proceedings cannot continue simultaneously. Consequently, the impugned demand for reversal of ITC was set aside, and the petition was allowed.
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