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 dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
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