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...
Conditional de novo GST adjudication may be granted where an assessee shows inability to participate because of heart illness and undertakes to make a partial pre-deposit. The assessment may be quashed and treated as an addendum to the show-cause notice, allowing a fresh reply with supporting documents. Fresh adjudication is conditional on cash deposit of 10% of disputed tax and timely submission of the reply; failing compliance, recovery may proceed according to law.
Conditional de novo GST adjudication may be granted where an assessee shows inability to participate because of heart illness and undertakes to make a partial pre-deposit. The assessment may be quashed and treated as an addendum to the show-cause notice, allowing a fresh reply with supporting documents. Fresh adjudication is conditional on cash deposit of 10% of disputed tax and timely submission of the reply; failing compliance, recovery may proceed according to law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
