Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
Service-tax liability on turnover from trading in farm products requires examination of whether that turnover is exigible to service tax before liability can be sustained. Where the adjudicating order proceeded on the basis that no response was filed and no personal hearing was attended, reconsideration is required after allowing the taxpayer to respond and submit relevant material. The service-tax order was quashed and the proceedings restored for fresh consideration, with the taxpayer's response to be considered without rejection solely for delay. The writ petition was partly allowed.
Service-tax liability on turnover from trading in farm products requires examination of whether that turnover is exigible to service tax before liability can be sustained. Where the adjudicating order proceeded on the basis that no response was filed and no personal hearing was attended, reconsideration is required after allowing the taxpayer to respond and submit relevant material. The service-tax order was quashed and the proceedings restored for fresh consideration, with the taxpayer's response to be considered without rejection solely for delay. The writ petition was partly allowed.
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