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 remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
HC remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
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