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 set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
