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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
HC allows writ petition challenging GST recovery order due to violation of natural justice principles. The court found that mandatory personal hearing under Section 75(4) was not conducted, rendering the impugned order invalid. While the limitation period argument was rejected, the procedural defect of non-compliance with hearing requirements became the decisive factor. The recovery order was consequently set aside, emphasizing the critical importance of providing opportunity of hearing in administrative proceedings involving tax recovery.
HC allows writ petition challenging GST recovery order due to violation of natural justice principles. The court found that mandatory personal hearing under Section 75(4) was not conducted, rendering the impugned order invalid. While the limitation period argument was rejected, the procedural defect of non-compliance with hearing requirements became the decisive factor. The recovery order was consequently set aside, emphasizing the critical importance of providing opportunity of hearing in administrative proceedings involving tax recovery.
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