Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Customs valuation dispute over imported melamine considers whether declared transaction value was inflated to evade anti dumping duty. Tribunal emphasises the transaction value principle (GATT) and requires actual negotiated price evidence rather than reliance on a published price bulletin; consequence: confirmation of ADD based solely on market journal prices and untested electronic or recorded statements is unsustainable. Tribunal also notes electronic evidence and recorded statements require tendering with opportunity for cross examination before an adjudicating authority; absence of corroborative, cogent evidence undermines findings of deliberate overvaluation for ADD evasion.
Customs valuation dispute over imported melamine considers whether declared transaction value was inflated to evade anti dumping duty. Tribunal emphasises the transaction value principle (GATT) and requires actual negotiated price evidence rather than reliance on a published price bulletin; consequence: confirmation of ADD based solely on market journal prices and untested electronic or recorded statements is unsustainable. Tribunal also notes electronic evidence and recorded statements require tendering with opportunity for cross examination before an adjudicating authority; absence of corroborative, cogent evidence undermines findings of deliberate overvaluation for ADD evasion.
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