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...
Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons assigned for rejecting rectification application u/s 161 of TNGST Act, except stating no satisfactory reasons attached. Petitioner pointed out error in return seeking revised assessment order. Impugned order rejecting rectification set aside, matter remitted to pass fresh order considering reasons, else give detailed reasons for rejection. Further DRC-07 proceedings kept in abeyance. Writ petition disposed of.
Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons assigned for rejecting rectification application u/s 161 of TNGST Act, except stating no satisfactory reasons attached. Petitioner pointed out error in return seeking revised assessment order. Impugned order rejecting rectification set aside, matter remitted to pass fresh order considering reasons, else give detailed reasons for rejection. Further DRC-07 proceedings kept in abeyance. Writ petition disposed of.
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