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, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of the GST Act and ordered correction of a clerical/arithmetic error in the electronically filed figures whereby "Rs. 1,07,916.48" was erroneously recorded as "Rs. 1,07,91,648.00." The matter is remitted to the Assistant Commissioner (State Tax), CT & GST Circle, for consideration of the petition for rectification and for modification of the assessment order under s.73 accordingly. The authority is directed to permit the petitioner to rectify the mistake and give consequential effect to the correction within four weeks of receipt of this order. Petition disposed.
The HC, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of the GST Act and ordered correction of a clerical/arithmetic error in the electronically filed figures whereby "Rs. 1,07,916.48" was erroneously recorded as "Rs. 1,07,91,648.00." The matter is remitted to the Assistant Commissioner (State Tax), CT & GST Circle, for consideration of the petition for rectification and for modification of the assessment order under s.73 accordingly. The authority is directed to permit the petitioner to rectify the mistake and give consequential effect to the correction within four weeks of receipt of this order. Petition disposed.
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