Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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.
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