Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
A High Court held that an investigation-stage communication issued after the petitioner's representative indicated willingness to pay differential duty was not a statutory demand fastening customs liability, so the communication was quashed and the department was required to commence regular adjudication by issuing a show cause notice. The Court also held that payment made during investigation, whether under protest or otherwise, does not bar adjudication and may be appropriated only against the final liability determined in that process. Refund of the amount deposited during investigation was declined, and no further demand or recovery was permitted until adjudication was completed.
A High Court held that an investigation-stage communication issued after the petitioner's representative indicated willingness to pay differential duty was not a statutory demand fastening customs liability, so the communication was quashed and the department was required to commence regular adjudication by issuing a show cause notice. The Court also held that payment made during investigation, whether under protest or otherwise, does not bar adjudication and may be appropriated only against the final liability determined in that process. Refund of the amount deposited during investigation was declined, and no further demand or recovery was permitted until adjudication was completed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
