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...
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Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
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