Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Assessment orders passed after non-response to portal-issued show-cause notices were quashed after the assessee agreed to make the stipulated deposit in instalments and appear before the assessing authority. The assessee may file replies and supporting documents, with the impugned assessment orders treated as addenda to the respective show-cause notices. Fresh adjudication on merits is conditional on compliance with the deposit and reply-filing requirements. If those conditions are not met, recovery proceedings may continue as though the writ petitions had been dismissed in limine.
Assessment orders passed after non-response to portal-issued show-cause notices were quashed after the assessee agreed to make the stipulated deposit in instalments and appear before the assessing authority. The assessee may file replies and supporting documents, with the impugned assessment orders treated as addenda to the respective show-cause notices. Fresh adjudication on merits is conditional on compliance with the deposit and reply-filing requirements. If those conditions are not met, recovery proceedings may continue as though the writ petitions had been dismissed in limine.
Note: It is a system-generated summary and is for quick reference only.