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 set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law.
HC set aside orders from Appellate Authority and Primary Authority regarding disputed Input Tax Credit claims under GST. The court found procedural violations, specifically non-compliance with Sections 107(8) and 107(12) of JGST Act 2017. The Appellate Authority failed to provide mandatory hearing opportunity and issue a reasoned written order stating determination points and decisions. Court noted petitioner had submitted required documents including ASMT-11 response, contradicting respondents' claim of no reply. Matter remanded to Primary Authority with directions to issue hearing notice, consider submitted documents including online ASMT-11 response, and pass reasoned order in accordance with law.
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