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...
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
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