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 held that the adjudicatory process violated principles of natural justice because no date for personal hearing was specified in the SCN and the petitioner company was not afforded an opportunity to be heard on the merits; however, the court found the CGST Department not at fault insofar as notices and the impugned order were uploaded on the GST portal and the petitioner failed to establish non-service. The petition for remand to the adjudicating authority was refused. In view of the petitioner's absence of a merits hearing, the HC permitted the petitioner company to pursue its statutory appellate remedy before the appropriate Appellate Authority. Petition disposed.
The HC held that the adjudicatory process violated principles of natural justice because no date for personal hearing was specified in the SCN and the petitioner company was not afforded an opportunity to be heard on the merits; however, the court found the CGST Department not at fault insofar as notices and the impugned order were uploaded on the GST portal and the petitioner failed to establish non-service. The petition for remand to the adjudicating authority was refused. In view of the petitioner's absence of a merits hearing, the HC permitted the petitioner company to pursue its statutory appellate remedy before the appropriate Appellate Authority. Petition disposed.
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