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 quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's circular guidelines, rendering order arbitrary. Court found fundamental procedural lapses in assessment methodology, violating statutory requirements for tax determination. Matter remanded to assessing authority for de novo consideration in accordance with prescribed procedures and guidelines. AO directed to provide reasonable opportunity of hearing to assessee and pass fresh order following statutory framework.
HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's circular guidelines, rendering order arbitrary. Court found fundamental procedural lapses in assessment methodology, violating statutory requirements for tax determination. Matter remanded to assessing authority for de novo consideration in accordance with prescribed procedures and guidelines. AO directed to provide reasonable opportunity of hearing to assessee and pass fresh order following statutory framework.
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