Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Refund adjustment against a disputed tax demand was held unsustainable during pendency of the first appeal where the taxpayer had already deposited more than 50% of the demand. The Court found that coercive recovery, including garnishee action and adjustment of refunds for other assessment years, could not continue until disposal of the appeal. The revenue was directed to release the recovered amount with interest under section 244A, and no further coercive steps were permitted for the relevant assessment year pending appellate disposal.
Refund adjustment against a disputed tax demand was held unsustainable during pendency of the first appeal where the taxpayer had already deposited more than 50% of the demand. The Court found that coercive recovery, including garnishee action and adjustment of refunds for other assessment years, could not continue until disposal of the appeal. The revenue was directed to release the recovered amount with interest under section 244A, and no further coercive steps were permitted for the relevant assessment year pending appellate disposal.
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