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...
The High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the respondent authority.
The High Court disposed of the writ petition by setting aside the impugned orders cancelling the petitioner's registration. The court directed the respondent CGST/WBGST authority to restore the petitioner's registration, open the portal for 45 days to enable the petitioner to make payment of revenue due, including penalty, within 15 working days as indicated by the respondent authority.
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