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 held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order's fixation of evaded sales in excess of evaded purchases lacked reasoned justification and was arbitrary. Consequently, the HC quashed the impugned orders and remitted the matter for fresh consideration consistent with statutory mandate and audi alteram partem, directing reconsideration of determination of purchases, evaded turnover and resultant liabilities.
The HC held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order's fixation of evaded sales in excess of evaded purchases lacked reasoned justification and was arbitrary. Consequently, the HC quashed the impugned orders and remitted the matter for fresh consideration consistent with statutory mandate and audi alteram partem, directing reconsideration of determination of purchases, evaded turnover and resultant liabilities.
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