Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Extended period of limitation could not be invoked on mere non-disclosure in returns; absent a positive act showing fraud, wilful misstatement or deliberate suppression, the demands on sub-lease rent and the related CENVAT credit were held time-barred and the penalties fell with them. Reimbursement of actual electricity charges based on units consumed was not consideration for the renting service and the tax demand on that component was set aside on merits. For CENVAT credit, the governing test was real and sufficient nexus with the output service, while services primarily for personal use or employee welfare were ineligible; the notice-vagueness challenge failed for want of demonstrated prejudice, and the quantified demand was left for verification before recovery.
Extended period of limitation could not be invoked on mere non-disclosure in returns; absent a positive act showing fraud, wilful misstatement or deliberate suppression, the demands on sub-lease rent and the related CENVAT credit were held time-barred and the penalties fell with them. Reimbursement of actual electricity charges based on units consumed was not consideration for the renting service and the tax demand on that component was set aside on merits. For CENVAT credit, the governing test was real and sufficient nexus with the output service, while services primarily for personal use or employee welfare were ineligible; the notice-vagueness challenge failed for want of demonstrated prejudice, and the quantified demand was left for verification before recovery.
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