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...
The HC allowed the petition under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, holding that the petitioner cannot be deprived of scheme benefits merely because the appeal filed before the Appellate Tribunal was not covered under Section 121(f) of the Finance Act. The court directed the Designated Committee to consider the petitioner's SVLDRS-1 application under Section 123(b), compute tax dues, grant relief under Section 124(1)(a), and issue the requisite form upon tax payment, thereby ensuring the petitioner's entitlement to the scheme's benefits for cess levied under the relevant Act.
The HC allowed the petition under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, holding that the petitioner cannot be deprived of scheme benefits merely because the appeal filed before the Appellate Tribunal was not covered under Section 121(f) of the Finance Act. The court directed the Designated Committee to consider the petitioner's SVLDRS-1 application under Section 123(b), compute tax dues, grant relief under Section 124(1)(a), and issue the requisite form upon tax payment, thereby ensuring the petitioner's entitlement to the scheme's benefits for cess levied under the relevant Act.
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