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...
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HC set aside cancellation of petitioner's GST registration and remanded the matter to the proper officer for reconsideration. Observing that non-filing of returns for six months occurred during the Covid-19 period, coupled with petitioner's heart ailment and financial distress, the Court held the explanation was not mala fide or unreasonable, particularly in absence of any allegation of fraudulent or unlawful activity. Relying on analogous precedent, HC directed restoration of registration subject to payment of all outstanding dues, including late fees and interest, and compliance with statutory requirements.
HC set aside cancellation of petitioner's GST registration and remanded the matter to the proper officer for reconsideration. Observing that non-filing of returns for six months occurred during the Covid-19 period, coupled with petitioner's heart ailment and financial distress, the Court held the explanation was not mala fide or unreasonable, particularly in absence of any allegation of fraudulent or unlawful activity. Relying on analogous precedent, HC directed restoration of registration subject to payment of all outstanding dues, including late fees and interest, and compliance with statutory requirements.
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