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...
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HC dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to remand the matter. The court held that the Adjudicating Authority did not fully comply with previous judicial directions and natural justice principles. However, the petitioner is directed to pursue appellate remedies under Section 107 of CGST Act, 2017, with the Appellate Authority empowered to comprehensively examine the input tax credit (ITC) claim and determine the validity of the original demand order. The petitioner remains bound by the appellate determination, subject to available legal recourse.
HC dismisses petition challenging tax demand, finding procedural irregularities in the original order but declining to remand the matter. The court held that the Adjudicating Authority did not fully comply with previous judicial directions and natural justice principles. However, the petitioner is directed to pursue appellate remedies under Section 107 of CGST Act, 2017, with the Appellate Authority empowered to comprehensively examine the input tax credit (ITC) claim and determine the validity of the original demand order. The petitioner remains bound by the appellate determination, subject to available legal recourse.
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