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...
Admissibility of an advance ruling was denied because identical questions were already subject to departmental scrutiny and adjudication, so the proviso barring applications where proceedings are pending applied. The applicant filed an online application after the assessing officer issued a GST assessment notice and only completed manual submission years later after insistence, failing to supply required enclosures timely under prescribed filing procedures. The adjudication established demands following return mismatches and confirmed tax liability arising from claiming the enhanced threshold exemption while remaining voluntarily registered and not remitting tax. Consequence: the advance ruling application is rejected as inadmissible.
Admissibility of an advance ruling was denied because identical questions were already subject to departmental scrutiny and adjudication, so the proviso barring applications where proceedings are pending applied. The applicant filed an online application after the assessing officer issued a GST assessment notice and only completed manual submission years later after insistence, failing to supply required enclosures timely under prescribed filing procedures. The adjudication established demands following return mismatches and confirmed tax liability arising from claiming the enhanced threshold exemption while remaining voluntarily registered and not remitting tax. Consequence: the advance ruling application is rejected as inadmissible.
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