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...
Regulation 16(1) permits exceptional preventive suspension of a Customs Broker licence only where available material demonstrates a genuine need for urgent action; pending enquiry or serious allegations alone are insufficient. "Immediate" requires reasonable promptness, assessed from the investigation, offence report and licensing authority's response. Circular No. 9/2010-Customs remained binding and permitted only reasonably explained departure from prescribed timelines. Substantial unexplained delay meant the immediate-action requirement was unmet, so the High Court set aside suspension and continuation orders while preserving proceedings on the underlying allegations.
Regulation 16(1) permits exceptional preventive suspension of a Customs Broker licence only where available material demonstrates a genuine need for urgent action; pending enquiry or serious allegations alone are insufficient. "Immediate" requires reasonable promptness, assessed from the investigation, offence report and licensing authority's response. Circular No. 9/2010-Customs remained binding and permitted only reasonably explained departure from prescribed timelines. Substantial unexplained delay meant the immediate-action requirement was unmet, so the High Court set aside suspension and continuation orders while preserving proceedings on the underlying allegations.
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TaxTMI 
TaxTMI 
