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 upheld provisional attachment orders under Section 83 of Gujarat GST Act 2017 against petitioner's bank accounts. Evidence revealed petitioner's involvement in issuing fraudulent bills and wrongful input tax credit claims, with estimated liability of Rs.12.33 crores. Court found legitimate grounds for attachment renewal after initial one-year period, distinguishing from RHC Global Exports precedent. Petitioner's modus operandi involved selling high-value goods without invoices while claiming ITC on lower-value items. Court determined no breach of Section 83, as attachment served to protect revenue interests during ongoing investigation involving ITC fraud exceeding Rs.18.97 crores. Petition dismissed, allowing continued attachment of bank accounts.
HC upheld provisional attachment orders under Section 83 of Gujarat GST Act 2017 against petitioner's bank accounts. Evidence revealed petitioner's involvement in issuing fraudulent bills and wrongful input tax credit claims, with estimated liability of Rs.12.33 crores. Court found legitimate grounds for attachment renewal after initial one-year period, distinguishing from RHC Global Exports precedent. Petitioner's modus operandi involved selling high-value goods without invoices while claiming ITC on lower-value items. Court determined no breach of Section 83, as attachment served to protect revenue interests during ongoing investigation involving ITC fraud exceeding Rs.18.97 crores. Petition dismissed, allowing continued attachment of bank accounts.
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