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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HC set aside the Rectification Order dated 28 June 2024 and disposed of the writ petition. The Court found the impugned rectification order to be mechanical, lacking reasons and failing to apply the principle of natural justice by not affording a personal hearing when the order adversely affected the assessee. Although the petitioner filed a reply and attributed delay to a dispute with a GST consultant, the delay in challenging the December 2023 order was inadequately explained and did not justify condonation; the petitioner had the opportunity to file submissions. Nevertheless, because the rectification was issued without reasoned assessment or hearing, the HC annulled that rectification.
HC set aside the Rectification Order dated 28 June 2024 and disposed of the writ petition. The Court found the impugned rectification order to be mechanical, lacking reasons and failing to apply the principle of natural justice by not affording a personal hearing when the order adversely affected the assessee. Although the petitioner filed a reply and attributed delay to a dispute with a GST consultant, the delay in challenging the December 2023 order was inadequately explained and did not justify condonation; the petitioner had the opportunity to file submissions. Nevertheless, because the rectification was issued without reasoned assessment or hearing, the HC annulled that rectification.
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