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...
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 1,678/- for July-September 2021 and Rs. 7,170/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST paid. The respondent was directed to release the inadmissible amounts in accordance with the notification dated 05.10.2017, effectively granting the petitioner's full refund claim.
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 1,678/- for July-September 2021 and Rs. 7,170/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST paid. The respondent was directed to release the inadmissible amounts in accordance with the notification dated 05.10.2017, effectively granting the petitioner's full refund claim.
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