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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The Court held that the impugned order invoking Rule 86A of the CGST/SGST Rules by blocking the petitioner's Input Tax Credit (ITC) without providing a pre-decisional hearing violated principles of natural justice. The order lacked independent or cogent reasons, merely relying on reports of the Enforcement authority, which is impermissible as it amounts to borrowed satisfaction. The impugned order stating the petitioner was found non-existent or not conducting business without providing further reasons was also found deficient. Consequently, the High Court quashed the impugned order dated 09.07.2024 and directed the respondents to unblock the petitioner's ITC immediately to enable filing of returns, allowing the petition.
The Court held that the impugned order invoking Rule 86A of the CGST/SGST Rules by blocking the petitioner's Input Tax Credit (ITC) without providing a pre-decisional hearing violated principles of natural justice. The order lacked independent or cogent reasons, merely relying on reports of the Enforcement authority, which is impermissible as it amounts to borrowed satisfaction. The impugned order stating the petitioner was found non-existent or not conducting business without providing further reasons was also found deficient. Consequently, the High Court quashed the impugned order dated 09.07.2024 and directed the respondents to unblock the petitioner's ITC immediately to enable filing of returns, allowing the petition.
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