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 granted relief to the Petitioner, directing the tax authority to comply with statutory obligations under the CGST Act regarding seizure, copying and return of electronic devices and documents. The court held that inspection, search and seizure powers rest with the revenue, but materials not relied upon must be returned within 30 days and copies of seized data must be furnished to the Petitioner unless a written record shows prejudice to investigation. Finding that data extraction and cloning had largely been completed, the HC ordered the proprietor of the Petitioner to appear in person before an Authorised Officer to receive copies of the entire dataset and documents. The petition was disposed of accordingly.
The HC granted relief to the Petitioner, directing the tax authority to comply with statutory obligations under the CGST Act regarding seizure, copying and return of electronic devices and documents. The court held that inspection, search and seizure powers rest with the revenue, but materials not relied upon must be returned within 30 days and copies of seized data must be furnished to the Petitioner unless a written record shows prejudice to investigation. Finding that data extraction and cloning had largely been completed, the HC ordered the proprietor of the Petitioner to appear in person before an Authorised Officer to receive copies of the entire dataset and documents. The petition was disposed of accordingly.
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