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 HC held that the respondent's invocation of jurisdiction under s.161 of the GST enactments confirming tax, interest and penalty violated the principles of natural justice because the petitioner was not heard in person prior to the impugned order dated 23.08.2024, notwithstanding a written reply filed on 16.08.2024. The court nevertheless found that the petitioner had protracted litigation by invoking s.161 beyond its narrow remit to correct apparent errors on the face of the record. The petition was disposed of on condition that the petitioner deposit 100% of the disputed tax amounting to Rs. 11,33,488 within 30 days of receipt of the order.
The HC held that the respondent's invocation of jurisdiction under s.161 of the GST enactments confirming tax, interest and penalty violated the principles of natural justice because the petitioner was not heard in person prior to the impugned order dated 23.08.2024, notwithstanding a written reply filed on 16.08.2024. The court nevertheless found that the petitioner had protracted litigation by invoking s.161 beyond its narrow remit to correct apparent errors on the face of the record. The petition was disposed of on condition that the petitioner deposit 100% of the disputed tax amounting to Rs. 11,33,488 within 30 days of receipt of the order.
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