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 AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched turnover declarations in GSTR-9 and GSTR-3B and the applicability of an exemption notification for solid-waste-management services to a municipal contract-was substantively identical to the scrutiny and recovery proceedings initiated by the assessing officer (DRC-01A dated 22-03-2024). Consequently, admission was precluded and the application was rejected.
The AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched turnover declarations in GSTR-9 and GSTR-3B and the applicability of an exemption notification for solid-waste-management services to a municipal contract-was substantively identical to the scrutiny and recovery proceedings initiated by the assessing officer (DRC-01A dated 22-03-2024). Consequently, admission was precluded and the application was rejected.
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