Own-account subcontracted services escape intermediary classification when suppliers perform substantive obligations rather than arrange another perso...
Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
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Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
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