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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 held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
The HC held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
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