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 a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was allowed and disposed of; the petitioner is entitled to operate the bank account previously subject to attachment. The court treated the expired first order as terminating the authority to continue or renew provisional attachment beyond the maximum statutory period, rendering any post-expiry measure ineffective.
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was allowed and disposed of; the petitioner is entitled to operate the bank account previously subject to attachment. The court treated the expired first order as terminating the authority to continue or renew provisional attachment beyond the maximum statutory period, rendering any post-expiry measure ineffective.
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