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 set aside the cancellation order of the petitioner's GST registration dated 31st July 2024, allowing the petitioner a final opportunity to file the pending returns for the entire default period. The petitioner must pay the outstanding tax, interest, fines, and penalties within four weeks from the date of the order. Upon compliance, the petitioner's GST registration shall be revived. The Court emphasized that the revival would not prejudice the revenue interests of the respondent authorities. The writ petition was disposed of subject to these conditions, thereby providing relief to the petitioner while ensuring statutory compliance and safeguarding revenue.
The HC set aside the cancellation order of the petitioner's GST registration dated 31st July 2024, allowing the petitioner a final opportunity to file the pending returns for the entire default period. The petitioner must pay the outstanding tax, interest, fines, and penalties within four weeks from the date of the order. Upon compliance, the petitioner's GST registration shall be revived. The Court emphasized that the revival would not prejudice the revenue interests of the respondent authorities. The writ petition was disposed of subject to these conditions, thereby providing relief to the petitioner while ensuring statutory compliance and safeguarding revenue.
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