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 dismissed the petition challenging the GST MOV-11 order confirming penalty and fine and cancellation of GST registration, holding it will not entertain the writ in view of an alternative efficacious statutory remedy under s.107 of the GST Act. The court declined to adjudicate merits regarding alleged bogus transactions, fake tax invoices, E-way bills and purported non-existence at the registered address, and relegated the petitioner to pursue the appellate remedy. The HC made no adjudication on merits, but held that the period already elapsed shall be treated as bona fide for condonation of delay if the petitioner institutes an appeal before the appellate authority within two weeks.
The HC dismissed the petition challenging the GST MOV-11 order confirming penalty and fine and cancellation of GST registration, holding it will not entertain the writ in view of an alternative efficacious statutory remedy under s.107 of the GST Act. The court declined to adjudicate merits regarding alleged bogus transactions, fake tax invoices, E-way bills and purported non-existence at the registered address, and relegated the petitioner to pursue the appellate remedy. The HC made no adjudication on merits, but held that the period already elapsed shall be treated as bona fide for condonation of delay if the petitioner institutes an appeal before the appellate authority within two weeks.
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