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 prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
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