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...
Where the authorities were already aware of the relevant period when issuing the show cause notice, failure to quantify interest in that notice was held to bar its later inclusion in the adjudication order, because the amount of tax, interest and penalty demanded cannot exceed what is specified in the notice. The provision permitting interest to be imposed even if not stated in the order was found inapplicable, as it addresses omission in the adjudication order and not omission in the show cause notice itself. On that basis, the interest demand and the consequential notice and order were quashed, with liberty to issue a fresh notice in accordance with law.
Where the authorities were already aware of the relevant period when issuing the show cause notice, failure to quantify interest in that notice was held to bar its later inclusion in the adjudication order, because the amount of tax, interest and penalty demanded cannot exceed what is specified in the notice. The provision permitting interest to be imposed even if not stated in the order was found inapplicable, as it addresses omission in the adjudication order and not omission in the show cause notice itself. On that basis, the interest demand and the consequential notice and order were quashed, with liberty to issue a fresh notice in accordance with law.
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