Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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Expiry of the period for issuing a show-cause notice precluded further departmental proceedings concerning detained gold articles, as additional action would prolong the matter and cause undue harassment. The recorded collective weight of the gold bangle and chain in the release order was corrected. Release remained subject to payment of applicable customs duty and warehousing charges, but those charges were limited to the period ending on the original release order. Release also remained subject to any order passed in a pending Supreme Court SLP.
Expiry of the period for issuing a show-cause notice precluded further departmental proceedings concerning detained gold articles, as additional action would prolong the matter and cause undue harassment. The recorded collective weight of the gold bangle and chain in the release order was corrected. Release remained subject to payment of applicable customs duty and warehousing charges, but those charges were limited to the period ending on the original release order. Release also remained subject to any order passed in a pending Supreme Court SLP.
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