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...
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Cancellation of GST registration for continuous non-filing of returns was set aside where the taxpayer was still carrying on taxable works contract activity and continued registration was necessary to ensure discharge of statutory tax liabilities. The Court held that excluding the taxpayer from the GST regime would prejudice revenue, because any dues payable under the GST law would otherwise remain outside the tax system. Following the approach adopted in similar matters, the authorities were directed to intimate the outstanding statutory dues up to the date of cancellation, and upon payment, to revoke the cancellation and restore registration.
Cancellation of GST registration for continuous non-filing of returns was set aside where the taxpayer was still carrying on taxable works contract activity and continued registration was necessary to ensure discharge of statutory tax liabilities. The Court held that excluding the taxpayer from the GST regime would prejudice revenue, because any dues payable under the GST law would otherwise remain outside the tax system. Following the approach adopted in similar matters, the authorities were directed to intimate the outstanding statutory dues up to the date of cancellation, and upon payment, to revoke the cancellation and restore registration.
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