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...
Page of 4809
Press 'Enter' after typing page number.
841 to 860 of 96176 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Writ petitions challenging orders-in-original were held not maintainable because an alternate and efficacious statutory appeal existed under section 107 of the GST Act. The petitioners' reliance on an earlier High Court decision concerning the legislative competence and validity of the State levy did not assist them, because the adjudicating authority had separately examined the nature and use of the levy for service tax purposes. The Court found no jurisdictional defect in the authority's action, and held that the correctness of that view, including the effect of the 13.04.2016 circular, should be considered by the appellate authority and, if necessary, the Tribunal. Liberty was granted to file appeals within the time allowed.
Writ petitions challenging orders-in-original were held not maintainable because an alternate and efficacious statutory appeal existed under section 107 of the GST Act. The petitioners' reliance on an earlier High Court decision concerning the legislative competence and validity of the State levy did not assist them, because the adjudicating authority had separately examined the nature and use of the levy for service tax purposes. The Court found no jurisdictional defect in the authority's action, and held that the correctness of that view, including the effect of the 13.04.2016 circular, should be considered by the appellate authority and, if necessary, the Tribunal. Liberty was granted to file appeals within the time allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
