Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.
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