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 allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than in a staggered manner. The HC found that determinations on entitlement to refund of unutilised input tax credit for zero-rated supplies turned on documentary proof and the nature of exported services; inconsistent, piecemeal decisions produced irreconcilable outcomes. The remand directs the Appellate Authority to reassess refund claims afresh and decide consistently.
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