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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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The HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential revenue loss. Despite previous directions in M/s. Godavari Commodities Limited (2022) instructing the Commissioner to issue guidelines on proper procedures, compliance was lacking. The court allowed both writ petitions with costs, quashing the impugned adjudication orders dated 05.06.2024 and 10.07.2024, and remanded the matter for fresh consideration following proper procedure.
The HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential revenue loss. Despite previous directions in M/s. Godavari Commodities Limited (2022) instructing the Commissioner to issue guidelines on proper procedures, compliance was lacking. The court allowed both writ petitions with costs, quashing the impugned adjudication orders dated 05.06.2024 and 10.07.2024, and remanded the matter for fresh consideration following proper procedure.
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