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...
HC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where statutory authorities remain seised of ongoing investigation into transactions between the petitioner and the named suppliers. The court refused to make factual findings or to issue a mandamus directing unblocking of the electronic credit ledger, noting the blocking is confined to specified ITC claims and that no prejudice to the petitioner during the DGGI investigation was demonstrated. Absent final adjudication by the competent authority, the HC refused to usurp fact-finding functions and dismissed the petition without ordering restoration of the blocked input tax credit.
HC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where statutory authorities remain seised of ongoing investigation into transactions between the petitioner and the named suppliers. The court refused to make factual findings or to issue a mandamus directing unblocking of the electronic credit ledger, noting the blocking is confined to specified ITC claims and that no prejudice to the petitioner during the DGGI investigation was demonstrated. Absent final adjudication by the competent authority, the HC refused to usurp fact-finding functions and dismissed the petition without ordering restoration of the blocked input tax credit.
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