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...
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AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.
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