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...
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
The HC disposed of a petition concerning GST registration cancellation under the Central Goods and Services Tax Act, 2017. The petitioner had filed an application under Section 30 seeking revocation of the cancellation order, which remained pending due to non-compliance with the Authority's direction to furnish geo-tag coordinates (latitude and longitude) of business premises. The Court directed the petitioner to provide the GPS position of their office/place of business within two weeks, failing which the application would not be processed. Upon compliance within the stipulated timeframe, the Authority was required to consider and dispose of the revocation application. The petition was disposed of with these directions.
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