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 held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
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