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...
HC overturned denial of input tax credit (ITC) u/s 16(4) of CGST/SGST Acts. Court acknowledged petitioner's claim regarding eligibility under newly notified Section 16(5). Original order partially set aside specifically concerning ITC denial. Matter remanded to competent authority for fresh consideration in light of Section 16(5) provisions. Authority directed to provide hearing opportunity to petitioner and issue new order within three months of judgment copy receipt. Decision emphasizes procedural fairness and proper application of amended statutory provisions in ITC determinations.
HC overturned denial of input tax credit (ITC) u/s 16(4) of CGST/SGST Acts. Court acknowledged petitioner's claim regarding eligibility under newly notified Section 16(5). Original order partially set aside specifically concerning ITC denial. Matter remanded to competent authority for fresh consideration in light of Section 16(5) provisions. Authority directed to provide hearing opportunity to petitioner and issue new order within three months of judgment copy receipt. Decision emphasizes procedural fairness and proper application of amended statutory provisions in ITC determinations.
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