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...
An unsigned assessment order under GST was treated as patently irregular and inherently defective because a signature on the assessment order is mandatory, and the defect was not cured by the statutory provisions relied upon. Although delay and portal service were raised as objections, the court proceeded on the basis that the order itself was defective and held that delayed writ petitions against such orders may be entertained on condition of deposit of 20% of the disputed tax. The unsigned assessment was set aside, the matter was remanded for fresh adjudication after hearing the taxpayer, coercive recovery steps were lifted, and recoveries already made were to be adjusted.
An unsigned assessment order under GST was treated as patently irregular and inherently defective because a signature on the assessment order is mandatory, and the defect was not cured by the statutory provisions relied upon. Although delay and portal service were raised as objections, the court proceeded on the basis that the order itself was defective and held that delayed writ petitions against such orders may be entertained on condition of deposit of 20% of the disputed tax. The unsigned assessment was set aside, the matter was remanded for fresh adjudication after hearing the taxpayer, coercive recovery steps were lifted, and recoveries already made were to be adjusted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
