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...
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The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
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