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...
Appellate authorities must decide appeals on their merits and address the grounds raised, even where the assessee does not participate after notice. Ex parte disposal may rest on the material on record, but summary dismissal for non-prosecution without a reasoned, speaking adjudication is impermissible. Appellate orders concerning assessment and penalty matters for three assessment years were set aside for fresh disposal after reasonable hearing opportunity. A filing delay caused by failure to serve an appellate order through the physical mode requested by the assessee warranted condonation under a justice-oriented, liberal approach.
Appellate authorities must decide appeals on their merits and address the grounds raised, even where the assessee does not participate after notice. Ex parte disposal may rest on the material on record, but summary dismissal for non-prosecution without a reasoned, speaking adjudication is impermissible. Appellate orders concerning assessment and penalty matters for three assessment years were set aside for fresh disposal after reasonable hearing opportunity. A filing delay caused by failure to serve an appellate order through the physical mode requested by the assessee warranted condonation under a justice-oriented, liberal approach.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
