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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Immediate suspension of a Customs Cargo Service Provider approval under HCCAR is an exceptional measure and can be used only where an inquiry is pending or contemplated; absent a show-cause notice or other substantiated basis for such inquiry, continuation of suspension is unsustainable. The Tribunal also held that an indefinite prohibition on fresh receipt of import or export cargo was inconsistent with HCCAR, which contemplates only temporary regulation of cargo entry, while preserving the authority's power to proceed under Regulation 12 after inquiry. On the material placed, allegations of smuggling, unauthorized removal, and security lapses required regular inquiry and factual substantiation, so the continued suspension order was set aside with liberty to initiate proceedings under the prescribed procedure.
Immediate suspension of a Customs Cargo Service Provider approval under HCCAR is an exceptional measure and can be used only where an inquiry is pending or contemplated; absent a show-cause notice or other substantiated basis for such inquiry, continuation of suspension is unsustainable. The Tribunal also held that an indefinite prohibition on fresh receipt of import or export cargo was inconsistent with HCCAR, which contemplates only temporary regulation of cargo entry, while preserving the authority's power to proceed under Regulation 12 after inquiry. On the material placed, allegations of smuggling, unauthorized removal, and security lapses required regular inquiry and factual substantiation, so the continued suspension order was set aside with liberty to initiate proceedings under the prescribed procedure.
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