Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
