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...
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The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving related entities, affirming that writ relief is inappropriate in such cases. The impugned order being appealable under Section 107 of the CGST Act, the petitioners were permitted to file appeals before the Appellate Authority. Appeals filed by 15th July 2025 with the requisite pre-deposit shall not be dismissed on limitation grounds. The petition was accordingly disposed of.
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving related entities, affirming that writ relief is inappropriate in such cases. The impugned order being appealable under Section 107 of the CGST Act, the petitioners were permitted to file appeals before the Appellate Authority. Appeals filed by 15th July 2025 with the requisite pre-deposit shall not be dismissed on limitation grounds. The petition was accordingly disposed of.
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