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 tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules where central and integrated tax/penalty demands combine. Procedures for statements after notices, corrigenda when subsequent demands exceed original officer limits, and that the adjudicating officer for matters remitted by appellate fora under Section 75(2) is the original adjudicating authority are prescribed; authorities are directed to publicize the circular and report implementation difficulties.
The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules where central and integrated tax/penalty demands combine. Procedures for statements after notices, corrigenda when subsequent demands exceed original officer limits, and that the adjudicating officer for matters remitted by appellate fora under Section 75(2) is the original adjudicating authority are prescribed; authorities are directed to publicize the circular and report implementation difficulties.
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