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...
Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly.
Refund due to inverted rate of duty structure: HC disposed of the petition allowing the petitioner-Firm to file a fresh refund application for services covered by the retrospective amendment to Rule 89(5) of CGST Rules 2017. The respondents were directed to decide the application strictly per the amended rule and applicable laws, requiring them to operate the GST portal accordingly.
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