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 the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause Notice. Furthermore, the rejection of the revocation application without granting the petitioner a hearing violated Section 30 of the CGST Act and principles of natural justice. The court set aside the impugned SCN, order-in-appeal, original cancellation order, and the order rejecting the revocation application.
The HC quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause Notice. Furthermore, the rejection of the revocation application without granting the petitioner a hearing violated Section 30 of the CGST Act and principles of natural justice. The court set aside the impugned SCN, order-in-appeal, original cancellation order, and the order rejecting the revocation application.
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