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 set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
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