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 held that the demand for ineligible input tax credit used for discharging outward tax liability involves potential duplication of demands. The court relegated the petitioner to the Appellate Authority, permitting appeal filing by 15th July, 2025, with pre-deposit mandated only for specific demand paragraphs. The court directed that any existing deposits by the petitioner shall be adjusted against the required pre-deposit, effectively providing procedural relief while maintaining tax compliance requirements.
HC held that the demand for ineligible input tax credit used for discharging outward tax liability involves potential duplication of demands. The court relegated the petitioner to the Appellate Authority, permitting appeal filing by 15th July, 2025, with pre-deposit mandated only for specific demand paragraphs. The court directed that any existing deposits by the petitioner shall be adjusted against the required pre-deposit, effectively providing procedural relief while maintaining tax compliance requirements.
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