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...
Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
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