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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The HC quashed an ex-parte adjudication order requiring the petitioner-company to pay Rs. 2,20,75,208/- in tax, interest, and penalty under Section 73 of the KGST Act. Despite the petitioner's failure to respond to both the intimation dated 28.11.2023 and the show cause notice dated 08.12.2023, or to participate in the proceedings, the Court adopted a justice-oriented approach. The matter was remanded to respondent No. 3, providing the petitioner one more opportunity to submit a reply to the show cause notice and contest the proceedings. The Court made no determination on the merits of the case, directing further proceedings in accordance with law.
The HC quashed an ex-parte adjudication order requiring the petitioner-company to pay Rs. 2,20,75,208/- in tax, interest, and penalty under Section 73 of the KGST Act. Despite the petitioner's failure to respond to both the intimation dated 28.11.2023 and the show cause notice dated 08.12.2023, or to participate in the proceedings, the Court adopted a justice-oriented approach. The matter was remanded to respondent No. 3, providing the petitioner one more opportunity to submit a reply to the show cause notice and contest the proceedings. The Court made no determination on the merits of the case, directing further proceedings in accordance with law.
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