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 granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to the respondent for fresh adjudication on merits within three months of receipt of the order. The remand is conditional: the petitioner must comply with the conditions imposed by the court. The petition is disposed of by way of remand, leaving the respondent to pass appropriate orders in accordance with law.
The HC granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to the respondent for fresh adjudication on merits within three months of receipt of the order. The remand is conditional: the petitioner must comply with the conditions imposed by the court. The petition is disposed of by way of remand, leaving the respondent to pass appropriate orders in accordance with law.
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