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...
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The HC dismissed a petition challenging a GST adjudication order on grounds of natural justice violations, specifically denial of cross-examination opportunity. The Court held that orders under Section 74 of the GST Act are appealable under Section 107A, providing an adequate statutory remedy for the aggrieved party. Following established legal principle, the HC's writ jurisdiction cannot be invoked when specific statutory remedies exist, absent exceptional circumstances. The petitioner failed to demonstrate such exceptional circumstances warranting judicial intervention through writ jurisdiction. The Court determined that adequate opportunities had been provided to the petitioner to present their case, and the denial of cross-examination did not constitute a breach of natural justice principles.
The HC dismissed a petition challenging a GST adjudication order on grounds of natural justice violations, specifically denial of cross-examination opportunity. The Court held that orders under Section 74 of the GST Act are appealable under Section 107A, providing an adequate statutory remedy for the aggrieved party. Following established legal principle, the HC's writ jurisdiction cannot be invoked when specific statutory remedies exist, absent exceptional circumstances. The petitioner failed to demonstrate such exceptional circumstances warranting judicial intervention through writ jurisdiction. The Court determined that adequate opportunities had been provided to the petitioner to present their case, and the denial of cross-examination did not constitute a breach of natural justice principles.
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