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...
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The HC dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
The HC dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
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