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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Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid - resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued and authenticated by the Proper Officer as defined and in accordance with Rule 26(3); failure to provide personal hearing under s.75(4) vitiated the order - relief granted, accounts defreezed, and liberty given to initiate de novo proceedings with exclusion of the intervening period for limitation.
Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid - resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued and authenticated by the Proper Officer as defined and in accordance with Rule 26(3); failure to provide personal hearing under s.75(4) vitiated the order - relief granted, accounts defreezed, and liberty given to initiate de novo proceedings with exclusion of the intervening period for limitation.
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