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 set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
The HC set aside the impugned orders of the Appellate Authority and the GST Department insofar as they retrospectively cancelled the petitioner's GST registration, holding that the orders manifest a complete non-application of mind; the court found that the petitioner had sought cancellation yet a retrospective cancellation w.e.f. 15 June 2019 was impermissible where the SCN did not contemplate retrospective effect. The HC directed that the petitioner's cancellation application dated 30 March 2021 and the SCN dated 9 April 2021 be adjudicated afresh and comprehensively by the GST Department. The petition is disposed of accordingly.
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