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...
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
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