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...
The circular provides instructions for adjudication of show cause notices (SCNs) issued by various verticals under the Kerala State Goods and Services Tax Act, 2017. To ensure uniformity and consistency, a common adjudicating authority is designated for cases involving multiple taxpayers across the state interconnected in a single issue. Joint Commissioners of Taxpayer Services are empowered with state-wide jurisdiction for this purpose. The SCNs will be adjudicated by the Joint Commissioner of the district where the noticee with the highest tax/penalty demand is located. If multiple noticees are in the same district, the Joint Commissioner of that district will adjudicate all SCNs, irrespective of the amount involved. Connected penalty notices will also be adjudicated by the common authority. Previous circulars on the matter stand withdrawn, with actions already initiated remaining valid.
The circular provides instructions for adjudication of show cause notices (SCNs) issued by various verticals under the Kerala State Goods and Services Tax Act, 2017. To ensure uniformity and consistency, a common adjudicating authority is designated for cases involving multiple taxpayers across the state interconnected in a single issue. Joint Commissioners of Taxpayer Services are empowered with state-wide jurisdiction for this purpose. The SCNs will be adjudicated by the Joint Commissioner of the district where the noticee with the highest tax/penalty demand is located. If multiple noticees are in the same district, the Joint Commissioner of that district will adjudicate all SCNs, irrespective of the amount involved. Connected penalty notices will also be adjudicated by the common authority. Previous circulars on the matter stand withdrawn, with actions already initiated remaining valid.
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