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...
The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits, directing the adjudicating authority to reconsider the ITC claim in light of the Finance (No.2) Act, 2024, relevant notifications, and circulars, subject to statutory conditions. The authority was ordered to dispose of the rectification application within three weeks of receiving a copy of the order, ensuring the petitioner is granted a personal hearing. The petition was disposed of accordingly.
The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits, directing the adjudicating authority to reconsider the ITC claim in light of the Finance (No.2) Act, 2024, relevant notifications, and circulars, subject to statutory conditions. The authority was ordered to dispose of the rectification application within three weeks of receiving a copy of the order, ensuring the petitioner is granted a personal hearing. The petition was disposed of accordingly.
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