Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
A mistaken reference to the wrong tax penalty provision does not, by itself, invalidate proceedings; however, where the order imposes a penalty rate consistent with the wrong provision, the error is substantive rather than clerical. The discrepancy between a 100% penalty under one provision and a 50% penalty under the applicable provision showed that the power had been exercised on the wrong footing, making the order unsustainable. Fresh proceedings may be initiated under the correct provision in accordance with law.
A mistaken reference to the wrong tax penalty provision does not, by itself, invalidate proceedings; however, where the order imposes a penalty rate consistent with the wrong provision, the error is substantive rather than clerical. The discrepancy between a 100% penalty under one provision and a 50% penalty under the applicable provision showed that the power had been exercised on the wrong footing, making the order unsustainable. Fresh proceedings may be initiated under the correct provision in accordance with law.
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