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...
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HC allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the notice due to its placement in an 'Additional Notices and Orders' tab was considered valid. The court emphasized that the demand must not surpass the amount specified in the original notice, rendering the impugned order unsustainable. The judgment upheld principles of natural justice and statutory compliance.
HC allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the notice due to its placement in an 'Additional Notices and Orders' tab was considered valid. The court emphasized that the demand must not surpass the amount specified in the original notice, rendering the impugned order unsustainable. The judgment upheld principles of natural justice and statutory compliance.
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