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...
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HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy the mandatory requirements of Section 73(1) to (8), (10), (11) and Rule 142(1) of the AGST Rules, 2017. A summary was expressly held not to be a substitute for a substantive show cause notice by the proper officer. Consequently, the impugned order dated 25.02.2025 passed under Section 73(9) was declared unsustainable in law, set aside and quashed. The writ petition filed by the anonymized petitioner was accordingly disposed of.
HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy the mandatory requirements of Section 73(1) to (8), (10), (11) and Rule 142(1) of the AGST Rules, 2017. A summary was expressly held not to be a substitute for a substantive show cause notice by the proper officer. Consequently, the impugned order dated 25.02.2025 passed under Section 73(9) was declared unsustainable in law, set aside and quashed. The writ petition filed by the anonymized petitioner was accordingly disposed of.
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