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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 held that the tax and penalty demand under s.73 of the GST Act was illegally enhanced from Rs. 5,11,145.80 in the SCN to Rs. 38,60,604/- in the impugned order, in contravention of s.75(7), which bars adjudication beyond the scope and quantum specified in the SCN. Relying on a prior Division Bench ruling on identical facts, the HC reiterated that absence of proper opportunity, coupled with an excessive demand beyond the SCN, vitiates the adjudication. Finding the impugned orders unsustainable in law, the HC quashed the demand and consequential orders in their entirety. The writ petition filed by M/s X was accordingly allowed, with liberty to the department, if so advised, to proceed strictly in accordance with law and within the limits of the original SCN.
HC held that the tax and penalty demand under s.73 of the GST Act was illegally enhanced from Rs. 5,11,145.80 in the SCN to Rs. 38,60,604/- in the impugned order, in contravention of s.75(7), which bars adjudication beyond the scope and quantum specified in the SCN. Relying on a prior Division Bench ruling on identical facts, the HC reiterated that absence of proper opportunity, coupled with an excessive demand beyond the SCN, vitiates the adjudication. Finding the impugned orders unsustainable in law, the HC quashed the demand and consequential orders in their entirety. The writ petition filed by M/s X was accordingly allowed, with liberty to the department, if so advised, to proceed strictly in accordance with law and within the limits of the original SCN.
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