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...
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfilling empty formalities without ensuring effective communication defeats the purpose and leads to multiplicity of litigation. The matter was remanded to respondent for fresh consideration, conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The petition was allowed by way of remand, emphasizing that officers must apply their minds to ensure meaningful service rather than mechanical compliance.
The HC set aside an assessment order dated 19.12.2024 for violating principles of natural justice due to ineffective service of show cause notice. While uploading notices on the GST Portal constitutes valid service, the respondent failed to explore alternative service modes under Section 169 of the GST Act when petitioner remained non-responsive. The court held that merely fulfilling empty formalities without ensuring effective communication defeats the purpose and leads to multiplicity of litigation. The matter was remanded to respondent for fresh consideration, conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The petition was allowed by way of remand, emphasizing that officers must apply their minds to ensure meaningful service rather than mechanical compliance.
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