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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Where registration had already been cancelled, adjudication could continue only on physical service of the show cause notice because the taxpayer could not be expected to access the Common Portal; service merely by electronic upload was therefore inadequate. The absence of physical notice caused a substantial breach of natural justice and denied an effective opportunity to file objections and be heard. The HC accordingly set aside the adjudication order and remitted the matter for fresh adjudication after physical service of notice, supply of relied-upon documents, and grant of due hearing.
Where registration had already been cancelled, adjudication could continue only on physical service of the show cause notice because the taxpayer could not be expected to access the Common Portal; service merely by electronic upload was therefore inadequate. The absence of physical notice caused a substantial breach of natural justice and denied an effective opportunity to file objections and be heard. The HC accordingly set aside the adjudication order and remitted the matter for fresh adjudication after physical service of notice, supply of relied-upon documents, and grant of due hearing.
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