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 the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition.
The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition.
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