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...
Petitioner may seek restoration of GST registration by complying with the proviso to the relevant rule: furnish all pending returns and make full payment of tax, interest and late fees, whereupon the empowered officer may drop cancellation proceedings and pass an appropriate order in the prescribed form. The court exercised extraordinary jurisdiction because earlier appeal was dismissed as time-barred, directed petitioner to apply within two months, and held that limitation under the applicable limitation provision will run from this order (with a specified exception for the 2024-25 financial year). Order is fact-specific and not a precedent.
Petitioner may seek restoration of GST registration by complying with the proviso to the relevant rule: furnish all pending returns and make full payment of tax, interest and late fees, whereupon the empowered officer may drop cancellation proceedings and pass an appropriate order in the prescribed form. The court exercised extraordinary jurisdiction because earlier appeal was dismissed as time-barred, directed petitioner to apply within two months, and held that limitation under the applicable limitation provision will run from this order (with a specified exception for the 2024-25 financial year). Order is fact-specific and not a precedent.
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