Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
An assessment order under the GST regime was held vitiated because it did not bear a Document Identification Number, following the Court's earlier view that absence of a DIN invalidates the order. The order was therefore set aside and the matter remanded for fresh assessment after hearing the taxpayer. On the delayed writ challenge and disputed portal service, the Court did not finally resolve the service controversy but held that petitions attacking assessment orders with patent irregularities could be entertained on terms. Relief was made conditional on deposit of 20% of the disputed tax, with the period of writ pendency excluded for limitation and liberty preserved to raise all contentions before the Assessing Officer.
An assessment order under the GST regime was held vitiated because it did not bear a Document Identification Number, following the Court's earlier view that absence of a DIN invalidates the order. The order was therefore set aside and the matter remanded for fresh assessment after hearing the taxpayer. On the delayed writ challenge and disputed portal service, the Court did not finally resolve the service controversy but held that petitions attacking assessment orders with patent irregularities could be entertained on terms. Relief was made conditional on deposit of 20% of the disputed tax, with the period of writ pendency excluded for limitation and liberty preserved to raise all contentions before the Assessing Officer.
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