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 disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from being aware of them. Applying Section 54 of the WBGST/CGST Act 2017 and Rules 89-90 of the WBGST/CGST Rules 2017, the HC directed respondent authorities to address the portal issue with appropriate authorities. The court permitted the first petitioner to re-file refund applications for the specified periods, treating the deficiency memo as communicated on the judgment date, ensuring the petitioner would not suffer due to lack of awareness of deficiencies.
The HC disposed of a writ petition seeking direction for processing GST refund applications filed in form GSTRFD 01 for multiple tax periods from February 2020 to March 2023. The court acknowledged that while proper officers identified deficiencies in the applications, these deficiencies were not reflected in the portal's view site, preventing the petitioner from being aware of them. Applying Section 54 of the WBGST/CGST Act 2017 and Rules 89-90 of the WBGST/CGST Rules 2017, the HC directed respondent authorities to address the portal issue with appropriate authorities. The court permitted the first petitioner to re-file refund applications for the specified periods, treating the deficiency memo as communicated on the judgment date, ensuring the petitioner would not suffer due to lack of awareness of deficiencies.
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