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...
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HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
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