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 set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST mandating DIN, the court held that non-inclusion of DIN invalidates tax proceedings. While quashing the impugned order dated 17-10-2024, HC granted liberty to tax authorities to initiate fresh assessment after proper notice and DIN assignment. The ruling reinforces procedural compliance requirement of DIN in GST proceedings as a mandatory safeguard, consistent with prior Division Bench decisions in similar matters involving procedural irregularities in tax assessments.
HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST mandating DIN, the court held that non-inclusion of DIN invalidates tax proceedings. While quashing the impugned order dated 17-10-2024, HC granted liberty to tax authorities to initiate fresh assessment after proper notice and DIN assignment. The ruling reinforces procedural compliance requirement of DIN in GST proceedings as a mandatory safeguard, consistent with prior Division Bench decisions in similar matters involving procedural irregularities in tax assessments.
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