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...
HC determined that the petitioner is an independent service provider, not an intermediary under IGST Act. Services rendered to overseas recipients constitute export of services exempt from GST liability. The court quashed the appellate authority's order dated 01.09.2023, restored the original order dated 28.07.2022 granting refund for April and May 2022, and held that refund claims under Section 54 of CGST Act are maintainable and not time-barred. The petition was consequently allowed, affirming the petitioner's right to claim GST refund.
HC determined that the petitioner is an independent service provider, not an intermediary under IGST Act. Services rendered to overseas recipients constitute export of services exempt from GST liability. The court quashed the appellate authority's order dated 01.09.2023, restored the original order dated 28.07.2022 granting refund for April and May 2022, and held that refund claims under Section 54 of CGST Act are maintainable and not time-barred. The petition was consequently allowed, affirming the petitioner's right to claim GST refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
