Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
A High Court held that confiscation proceedings under Section 130 read with Section 122 of the Act, 2017 cannot be initiated merely for an alleged violation of Section 35 without prior determination of tax liability under Sections 73 or 74. Because the show cause notice was issued without satisfying that jurisdictional requirement, it was held to be without jurisdiction. Interference at the notice stage was therefore justified, and the show cause notice and consequential confiscation order were quashed, with liberty to the department to proceed afresh in accordance with law.
A High Court held that confiscation proceedings under Section 130 read with Section 122 of the Act, 2017 cannot be initiated merely for an alleged violation of Section 35 without prior determination of tax liability under Sections 73 or 74. Because the show cause notice was issued without satisfying that jurisdictional requirement, it was held to be without jurisdiction. Interference at the notice stage was therefore justified, and the show cause notice and consequential confiscation order were quashed, with liberty to the department to proceed afresh in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
