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...
HC allowed the petition by remanding the matter to the Adjudicating Authority. The alleged violation of Section 16(4) of the CGST Act by the petitioners for not complying with input tax credit provisions would no longer exist due to the insertion of Section 16(5). The Adjudicating Authority is directed to pass a fresh de novo order considering Section 16(5), which came into operation on 01.07.2017, after verifying the facts.
HC allowed the petition by remanding the matter to the Adjudicating Authority. The alleged violation of Section 16(4) of the CGST Act by the petitioners for not complying with input tax credit provisions would no longer exist due to the insertion of Section 16(5). The Adjudicating Authority is directed to pass a fresh de novo order considering Section 16(5), which came into operation on 01.07.2017, after verifying the facts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
