Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Fresh adjudication of a service-tax demand was required after relevant work contracts and agreements were placed on record and the Department accepted reconsideration on the entire material. The claimed exemption had not been examined on its merits. The demand order and consequential penalties were set aside, with remand for reconsideration of the available and any further relevant documents after giving the petitioner an opportunity of hearing.
Fresh adjudication of a service-tax demand was required after relevant work contracts and agreements were placed on record and the Department accepted reconsideration on the entire material. The claimed exemption had not been examined on its merits. The demand order and consequential penalties were set aside, with remand for reconsideration of the available and any further relevant documents after giving the petitioner an opportunity of hearing.
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