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...
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HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a substantial portion of disputed tax. The appellate tribunal's non-constitution was also considered. The order mandates a fresh review of the original tax dispute, ensuring procedural fairness and adherence to statutory provisions.
HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a substantial portion of disputed tax. The appellate tribunal's non-constitution was also considered. The order mandates a fresh review of the original tax dispute, ensuring procedural fairness and adherence to statutory provisions.
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