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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Refund of double tax paid by petitioner along with interest for November and December 2020 sought. Non-filing of GSTR-3B from July to December 2020. Petitioner to claim refund by appropriate application to authority as Insolvency Resolution Professional obtained GST registration in petitioner's name, now suspended. Impugned order confirming levy of interest and penalty quashed due to lack of show-cause notice u/s 126(3) of Act denying opportunity of hearing. Matter remanded to adjudicating authority to issue fresh show-cause notice enabling petitioner to avail hearing opportunity within 12 weeks. Petition disposed by way of remand.
Refund of double tax paid by petitioner along with interest for November and December 2020 sought. Non-filing of GSTR-3B from July to December 2020. Petitioner to claim refund by appropriate application to authority as Insolvency Resolution Professional obtained GST registration in petitioner's name, now suspended. Impugned order confirming levy of interest and penalty quashed due to lack of show-cause notice u/s 126(3) of Act denying opportunity of hearing. Matter remanded to adjudicating authority to issue fresh show-cause notice enabling petitioner to avail hearing opportunity within 12 weeks. Petition disposed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
