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 dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
HC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
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