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...
CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
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