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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The HC dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the intimation, reversal by a competent forum, or continued status as a composition taxpayer. Having neither responded to statutory notices nor appeared before the proper officer, the petitioner's belated assertion on appeal that he never opted out of the composition scheme was held to be unsubstantiated and insufficient to vitiate the impugned action. Petition dismissed.
The HC dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the intimation, reversal by a competent forum, or continued status as a composition taxpayer. Having neither responded to statutory notices nor appeared before the proper officer, the petitioner's belated assertion on appeal that he never opted out of the composition scheme was held to be unsubstantiated and insufficient to vitiate the impugned action. Petition dismissed.
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