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 set aside the assessment order dated 23.08.2024 involving challenges to E-way bill cancellations for inward/outward activities, non-supply of E-way bills, ITC reversal for wind mill maintenance, and non-production of bank receipts. The petitioner was directed to deposit 10% of the disputed taxes within four weeks from receipt of the court order, as agreed by both parties' counsel. The petition was disposed of with this conditional relief, effectively staying the enforcement of the original assessment while requiring partial payment as security pending final resolution of the tax dispute.
The HC set aside the assessment order dated 23.08.2024 involving challenges to E-way bill cancellations for inward/outward activities, non-supply of E-way bills, ITC reversal for wind mill maintenance, and non-production of bank receipts. The petitioner was directed to deposit 10% of the disputed taxes within four weeks from receipt of the court order, as agreed by both parties' counsel. The petition was disposed of with this conditional relief, effectively staying the enforcement of the original assessment while requiring partial payment as security pending final resolution of the tax dispute.
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