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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC quashed the impugned order relating to wrongful availment of input tax credit on a motor vehicle, noting the petitioner had already reversed the credit in the GSTR-3B return for March 2021. The petition was disposed of at admission, granting the petitioner an opportunity to explain the reversal despite the initial wrongful claim in December 2020. The matter was remitted to the respondents for fresh adjudication, with the quashed order treated as an addendum to the original show cause notice issued under Form GST DRC 01.
The HC quashed the impugned order relating to wrongful availment of input tax credit on a motor vehicle, noting the petitioner had already reversed the credit in the GSTR-3B return for March 2021. The petition was disposed of at admission, granting the petitioner an opportunity to explain the reversal despite the initial wrongful claim in December 2020. The matter was remitted to the respondents for fresh adjudication, with the quashed order treated as an addendum to the original show cause notice issued under Form GST DRC 01.
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