Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Page of 4792
Press 'Enter' after typing page number.
61 to 80 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Reasonable belief for seizure was absent where gold bangles and silver granules were intercepted in town seizure on non-specific intelligence, while the respondents produced manufacturing vouchers and GST invoices showing domestic procurement. Section 123 presumption did not arise because the Department had not first established foreign origin, the goods bore no foreign markings, and the evidence of smuggling was uncorroborated. Confiscation of both goods was therefore unsustainable, and the failure to prove smuggled character also defeated penalties under Sections 112(a) and 112(b), especially where lawful purchase documents remained unrebutted.
Reasonable belief for seizure was absent where gold bangles and silver granules were intercepted in town seizure on non-specific intelligence, while the respondents produced manufacturing vouchers and GST invoices showing domestic procurement. Section 123 presumption did not arise because the Department had not first established foreign origin, the goods bore no foreign markings, and the evidence of smuggling was uncorroborated. Confiscation of both goods was therefore unsustainable, and the failure to prove smuggled character also defeated penalties under Sections 112(a) and 112(b), especially where lawful purchase documents remained unrebutted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
