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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
HC remanded the GST-related appeal back to the Appellate Authority due to procedural irregularities in order notification. The court directed that the original show-cause notice and adjudication order be reissued in the petitioner's name, and mandated uploading of all related orders on the petitioner's portal. The appeal will be reassessed by a different officer to ensure fair review, addressing the technical deficiencies in the initial proceedings without prejudicing the petitioner's substantive rights.
HC remanded the GST-related appeal back to the Appellate Authority due to procedural irregularities in order notification. The court directed that the original show-cause notice and adjudication order be reissued in the petitioner's name, and mandated uploading of all related orders on the petitioner's portal. The appeal will be reassessed by a different officer to ensure fair review, addressing the technical deficiencies in the initial proceedings without prejudicing the petitioner's substantive rights.
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