Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing...
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Rule 16 permits recovery of erroneously or excessively paid drawback but, where no limitation period is prescribed, the power must be exercised within a reasonable period. Non-production of proof that export proceeds were realised, without allegations of fraudulent availment or suppression, does not invoke the fraud-based exception to limitation. Unexplained delay after the last drawback payment renders recovery proceedings time-barred. Availability of an alternative statutory appeal does not prevent writ relief against recovery action taken without statutory authority. The recovery order, consequential action, account freeze and recovered amount were set aside or reversed accordingly.
Rule 16 permits recovery of erroneously or excessively paid drawback but, where no limitation period is prescribed, the power must be exercised within a reasonable period. Non-production of proof that export proceeds were realised, without allegations of fraudulent availment or suppression, does not invoke the fraud-based exception to limitation. Unexplained delay after the last drawback payment renders recovery proceedings time-barred. Availability of an alternative statutory appeal does not prevent writ relief against recovery action taken without statutory authority. The recovery order, consequential action, account freeze and recovered amount were set aside or reversed accordingly.
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