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 determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide reasoned consideration of the response. The authority's single-line cancellation order, lacking substantive examination of the reply, was deemed insufficient to justify registration cancellation. The court emphasized that mere citation of legal provisions without detailed violation particulars and failure to provide reasoned orders violates principles of natural justice. The petition was allowed, invalidating the registration cancellation.
HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide reasoned consideration of the response. The authority's single-line cancellation order, lacking substantive examination of the reply, was deemed insufficient to justify registration cancellation. The court emphasized that mere citation of legal provisions without detailed violation particulars and failure to provide reasoned orders violates principles of natural justice. The petition was allowed, invalidating the registration cancellation.
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