Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Reassessment founded on seized material requires a live and direct nexus between the material and the assessee. An inquiry-register entry held by a real-estate broker, which predated the land purchase, reflected land offered for sale and an asking rate rather than a completed transaction. As the entry neither identified nor linked the assessee or co-purchasers, and the named person was not examined, a survey-number match alone could not establish unrecorded consideration. The notice reopening assessment was therefore quashed as based on conjecture and surmise rather than material linked to the assessee.
Reassessment founded on seized material requires a live and direct nexus between the material and the assessee. An inquiry-register entry held by a real-estate broker, which predated the land purchase, reflected land offered for sale and an asking rate rather than a completed transaction. As the entry neither identified nor linked the assessee or co-purchasers, and the named person was not examined, a survey-number match alone could not establish unrecorded consideration. The notice reopening assessment was therefore quashed as based on conjecture and surmise rather than material linked to the assessee.
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