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...
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
HC set aside the appellate authority's non-speaking order that denied Input Tax Credit claimed by the petitioner on supplies from a supplier whose GST registration was cancelled retrospectively. The HC found the appellate order relied solely on retrospective cancellation without addressing documentary evidence tendered by the petitioner (tax invoices, e-way bills, transport and bank records, party ledgers) or whether statutory conditions for availing ITC were satisfied. Applying controlling precedent on similar facts, the court held retrospective cancellation alone cannot automatically deprive a recipient of ITC. The impugned order was quashed and the petition disposed of, remitting matters for fresh consideration consistent with this judgment.
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