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...
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle that incorrect statements absent knowledge or intent do not constitute wilful suppression, the HC concluded that proceedings under s.74 could not be sustained. Consequently, the order dated 20.12.2022 of the Additional Commissioner and the order dated 12.01.2022 of the Deputy Commissioner were set aside and the petition was allowed.
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle that incorrect statements absent knowledge or intent do not constitute wilful suppression, the HC concluded that proceedings under s.74 could not be sustained. Consequently, the order dated 20.12.2022 of the Additional Commissioner and the order dated 12.01.2022 of the Deputy Commissioner were set aside and the petition was allowed.
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