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 disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
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