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...
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GST registration cancelled for continuous non-filing of returns was treated as amenable to restoration where the taxpayer was ready to file all pending returns and pay tax dues with applicable interest, penalty and late fee. Following its earlier decision on similar facts, the HC directed the proper authority to consider restoration under the proviso to Rule 22(4) of the CGST Rules, 2017 rather than treating cancellation as final. The taxpayer was allowed sixty days to apply for restoration, and the authority was required to act expeditiously on compliance with the statutory requirements.
GST registration cancelled for continuous non-filing of returns was treated as amenable to restoration where the taxpayer was ready to file all pending returns and pay tax dues with applicable interest, penalty and late fee. Following its earlier decision on similar facts, the HC directed the proper authority to consider restoration under the proviso to Rule 22(4) of the CGST Rules, 2017 rather than treating cancellation as final. The taxpayer was allowed sixty days to apply for restoration, and the authority was required to act expeditiously on compliance with the statutory requirements.
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