Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Availability of a statutory revision in baggage confiscation matters may warrant declining writ jurisdiction where alleged procedural breaches depend on disputed facts. Although an alternative remedy does not automatically preclude a writ petition alleging natural justice or jurisdictional defects, disputes over waiver of written notice, oral notice, the alleged statement and voluntariness of contemporaneous documents require factual examination in revision. The writ petition challenging confiscation of a gold bar and consequential penalty was not entertained, with merits left open for statutory revision. A revision filed within the stipulated period could not be rejected merely because the petitioner had first approached the High Court.
Availability of a statutory revision in baggage confiscation matters may warrant declining writ jurisdiction where alleged procedural breaches depend on disputed facts. Although an alternative remedy does not automatically preclude a writ petition alleging natural justice or jurisdictional defects, disputes over waiver of written notice, oral notice, the alleged statement and voluntariness of contemporaneous documents require factual examination in revision. The writ petition challenging confiscation of a gold bar and consequential penalty was not entertained, with merits left open for statutory revision. A revision filed within the stipulated period could not be rejected merely because the petitioner had first approached the High Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
