Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief.
Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
