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...
Detention and penalty proceedings for goods require consideration of documents produced by a person claiming ownership, including the e-way bill, e-tax invoice and bilty. Failure to assess those materials, along with the issue identified in the relevant CBIC circular, rendered the penalty order unsustainable. The High Court quashed the order and remitted the matter to the concerned authority for fresh consideration of the ownership documents and circular requirements in accordance with law.
Detention and penalty proceedings for goods require consideration of documents produced by a person claiming ownership, including the e-way bill, e-tax invoice and bilty. Failure to assess those materials, along with the issue identified in the relevant CBIC circular, rendered the penalty order unsustainable. The High Court quashed the order and remitted the matter to the concerned authority for fresh consideration of the ownership documents and circular requirements in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
