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...
HC held that two assessment orders could not survive for the same tax period and same discrepancies against the same assessee. One impugned order for 2021-2022 was therefore quashed as duplicative, while the Department was left free to proceed under the other order, which also covered an additional discrepancy. Separately, an ex parte assessment was set aside on equitable grounds because the assessee claimed lack of awareness of the notice after GST registration cancellation, the merits had been explained, and a substantial part of the disputed tax had already been recovered. That matter was remanded for fresh consideration with a direction to file reply and documents, and the bank attachment was lifted.
HC held that two assessment orders could not survive for the same tax period and same discrepancies against the same assessee. One impugned order for 2021-2022 was therefore quashed as duplicative, while the Department was left free to proceed under the other order, which also covered an additional discrepancy. Separately, an ex parte assessment was set aside on equitable grounds because the assessee claimed lack of awareness of the notice after GST registration cancellation, the merits had been explained, and a substantial part of the disputed tax had already been recovered. That matter was remanded for fresh consideration with a direction to file reply and documents, and the bank attachment was lifted.
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