Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Section 110(1) customs seizure requires a reason to believe, based on relevant material, that goods are liable to confiscation under Section 111; mere suspicion is insufficient. In the areca nuts matter, the record contained tax invoices, GST payment details and an e-way bill supporting lawful intra-State movement, while the seizure inventory and laboratory report did not show foreign origin. The seizure of the goods and truck was therefore without jurisdiction, and release was directed unless fresh material later emerged.
Section 110(1) customs seizure requires a reason to believe, based on relevant material, that goods are liable to confiscation under Section 111; mere suspicion is insufficient. In the areca nuts matter, the record contained tax invoices, GST payment details and an e-way bill supporting lawful intra-State movement, while the seizure inventory and laboratory report did not show foreign origin. The seizure of the goods and truck was therefore without jurisdiction, and release was directed unless fresh material later emerged.
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