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...
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In this legal case, the court addressed the issue of unblocking Input Tax Credit (ITC) and revocation of suspension of registration. The court granted liberty to the petitioner to make a representation to the concerned authority regarding the Input Tax Credit that was blocked due to suspension of registration. If such a representation is filed, the authority must pass an appropriate order within two weeks from the date of receipt, in accordance with the law. Consequently, the court disposed of the writ petition.
In this legal case, the court addressed the issue of unblocking Input Tax Credit (ITC) and revocation of suspension of registration. The court granted liberty to the petitioner to make a representation to the concerned authority regarding the Input Tax Credit that was blocked due to suspension of registration. If such a representation is filed, the authority must pass an appropriate order within two weeks from the date of receipt, in accordance with the law. Consequently, the court disposed of the writ petition.
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