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...
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
