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 allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of the composite supply of goods cannot be separately taxed as a supply of service. Consequentially, declarations under the specified entries were held invalid to the extent they sought to impose IGST on the service element, and the impugned notice dated 15.12.2021 was set aside.
HC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of the composite supply of goods cannot be separately taxed as a supply of service. Consequentially, declarations under the specified entries were held invalid to the extent they sought to impose IGST on the service element, and the impugned notice dated 15.12.2021 was set aside.
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