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...
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HC directed release of seized gold to petitioner upon execution of bonds as required by Senior Enforcement Officer, SGST Department, Palakkad. Property measuring 6 Ares and 7 sq. meters in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, accepted as security pending Tribunal adjudication. Property owner (petitioner's father) required to file affidavit undertaking non-alienation and non-encumbrance of property until conclusion of Tribunal proceedings. Matter concerned reduction of fine in lieu of confiscation by Appellate Authority. Petition disposed of with conditions for release of seized gold against property security.
HC directed release of seized gold to petitioner upon execution of bonds as required by Senior Enforcement Officer, SGST Department, Palakkad. Property measuring 6 Ares and 7 sq. meters in Survey No.73/4-435 of Potta village, Chalakkudy Taluk, accepted as security pending Tribunal adjudication. Property owner (petitioner's father) required to file affidavit undertaking non-alienation and non-encumbrance of property until conclusion of Tribunal proceedings. Matter concerned reduction of fine in lieu of confiscation by Appellate Authority. Petition disposed of with conditions for release of seized gold against property security.
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