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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of "plant or machinery" under Section 17(5)(d) regarding whether buildings qualify as "plant" for input tax credit restrictions. The Court quashed the impugned adjudication order dated 28.02.2025 and restored proceedings to the first respondent for fresh consideration, ensuring complete adjudication. The petitioner's deposited 10% of the demand amount was directed to be held by respondents pending conclusion of restored proceedings. The matter was remanded for proper reconsideration of the classification issue.
The HC partially allowed the petition challenging GST adjudication proceedings under Section 73 following audit under Section 65 of the GST Act. The primary legal issue concerned interpretation of "plant or machinery" under Section 17(5)(d) regarding whether buildings qualify as "plant" for input tax credit restrictions. The Court quashed the impugned adjudication order dated 28.02.2025 and restored proceedings to the first respondent for fresh consideration, ensuring complete adjudication. The petitioner's deposited 10% of the demand amount was directed to be held by respondents pending conclusion of restored proceedings. The matter was remanded for proper reconsideration of the classification issue.
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