Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Mechanical approval without recorded reasons and failure to communicate any extension before expiry of the six-month period meant the seized cash could not lawfully be retained under the Customs Act; retention after that period was therefore without jurisdiction and the petitioners were entitled to return of the cash. Transfer of the cash to the income tax authorities during pendency of the writ proceedings, after customs had already lost jurisdiction, was treated as overreaching the court, justifying costs, though the amount was reduced after apology and an assurance of future compliance.
Mechanical approval without recorded reasons and failure to communicate any extension before expiry of the six-month period meant the seized cash could not lawfully be retained under the Customs Act; retention after that period was therefore without jurisdiction and the petitioners were entitled to return of the cash. Transfer of the cash to the income tax authorities during pendency of the writ proceedings, after customs had already lost jurisdiction, was treated as overreaching the court, justifying costs, though the amount was reduced after apology and an assurance of future compliance.
Note: It is a system-generated summary and is for quick reference only.