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...
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HC allowed the petition, finding a violation of natural justice due to lack of proper application of mind by the respondent authority under Section 74 of the Central Goods and Services Tax Act, 2017. The court directed the Commissioner to review orders lacking substantive reasoning for invoking fraud provisions, specifically mandating explicit documentation of willful misstatement or material fact suppression. The judicial intervention emphasized procedural integrity by requiring comprehensive rationale when applying statutory penalties, effectively remanding the matter for comprehensive reconsideration and appropriate administrative action.
HC allowed the petition, finding a violation of natural justice due to lack of proper application of mind by the respondent authority under Section 74 of the Central Goods and Services Tax Act, 2017. The court directed the Commissioner to review orders lacking substantive reasoning for invoking fraud provisions, specifically mandating explicit documentation of willful misstatement or material fact suppression. The judicial intervention emphasized procedural integrity by requiring comprehensive rationale when applying statutory penalties, effectively remanding the matter for comprehensive reconsideration and appropriate administrative action.
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