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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural lapses shouldn't deprive parties of their right to appeal. The impugned order was treated as a show cause notice to enable petitioner to file reply.
The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural lapses shouldn't deprive parties of their right to appeal. The impugned order was treated as a show cause notice to enable petitioner to file reply.
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