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 held that the recovery of tax dues from the petitioner was premature and in violation of statutory provisions under Sections 78 and 79 of CGST/BGST Act, 2017. The Recovery Officer was mandated to wait three months from the date of service order before initiating recovery proceedings. The impugned orders rejecting Input Tax Credit claims were set aside due to retrospective amendment under Section 16(5). Respondent authorities were directed to refund the recovered amount of Rs.50,75,214/- within two weeks, with 12% per annum interest in case of default. The second appeal could not be preferred as the Tribunal was not constituted, effectively suspending the appeal timeline.
HC held that the recovery of tax dues from the petitioner was premature and in violation of statutory provisions under Sections 78 and 79 of CGST/BGST Act, 2017. The Recovery Officer was mandated to wait three months from the date of service order before initiating recovery proceedings. The impugned orders rejecting Input Tax Credit claims were set aside due to retrospective amendment under Section 16(5). Respondent authorities were directed to refund the recovered amount of Rs.50,75,214/- within two weeks, with 12% per annum interest in case of default. The second appeal could not be preferred as the Tribunal was not constituted, effectively suspending the appeal timeline.
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