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 dismissed the writ petition filed by the Petitioner challenging the demand raised for fraudulent availment and utilization of inadmissible Input Tax Credit (ITC). The Court noted that the Petitioner was duly aware of the ongoing investigation and failed to participate in the proceedings, which precludes condonation of such negligence. The contention regarding the delay in passing the impugned order was rejected, as the order was duly signed and dated within the limitation period despite a later upload date. Consequently, the HC upheld the impugned order confirming the demand and declined to interfere, dismissing the petition.
The HC dismissed the writ petition filed by the Petitioner challenging the demand raised for fraudulent availment and utilization of inadmissible Input Tax Credit (ITC). The Court noted that the Petitioner was duly aware of the ongoing investigation and failed to participate in the proceedings, which precludes condonation of such negligence. The contention regarding the delay in passing the impugned order was rejected, as the order was duly signed and dated within the limitation period despite a later upload date. Consequently, the HC upheld the impugned order confirming the demand and declined to interfere, dismissing the petition.
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