Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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A composite show cause notice under Section 74 covering multiple tax periods or financial years was held impermissible. The HC relied on its earlier rulings to hold that clubbing distinct tax periods in one proceeding creates a jurisdictional defect, and a notice issued on that basis is illegal. Because the foundational show cause notice was invalid, the consequential Order-in-Original could not survive and was set aside. Liberty was reserved to initiate fresh proceedings in accordance with law, with all contentions kept open.
A composite show cause notice under Section 74 covering multiple tax periods or financial years was held impermissible. The HC relied on its earlier rulings to hold that clubbing distinct tax periods in one proceeding creates a jurisdictional defect, and a notice issued on that basis is illegal. Because the foundational show cause notice was invalid, the consequential Order-in-Original could not survive and was set aside. Liberty was reserved to initiate fresh proceedings in accordance with law, with all contentions kept open.
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