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...
Service of the intimation under Section 143(1) is mandatory before a tax demand can be enforced, and a refund cannot be adjusted against a demand that is not shown to exist and have been served. The department produced only portal screenshots and no copy of the intimation or proof of service, so the alleged demand was treated as unenforceable. On that basis, the High Court quashed the impugned demand and the consequential interest, and held that adjustment of the later-year refund against that demand was impermissible.
Service of the intimation under Section 143(1) is mandatory before a tax demand can be enforced, and a refund cannot be adjusted against a demand that is not shown to exist and have been served. The department produced only portal screenshots and no copy of the intimation or proof of service, so the alleged demand was treated as unenforceable. On that basis, the High Court quashed the impugned demand and the consequential interest, and held that adjustment of the later-year refund against that demand was impermissible.
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