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...
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Section 129DD permits the revisional authority to annul or modify an appellate customs order and, absent an express prohibition, remit confiscation and redemption proceedings for fresh adjudication. Revisional review may correct an appellate finding that overlooks material evidence, including circumstances relevant to a purchase invoice and the claimant's burden to prove lawful import, without finally deciding redemption or confiscation. A separate show-cause notice is required only for enhancement of penalty or fine or confiscation of goods of greater value; it is unnecessary for remand where the affected party has been heard. Statutory revision time limits cannot be enlarged under the Limitation Act, but a limitation challenge fails where the communication date is unproved. The writ petition was dismissed and remand sustained.
Section 129DD permits the revisional authority to annul or modify an appellate customs order and, absent an express prohibition, remit confiscation and redemption proceedings for fresh adjudication. Revisional review may correct an appellate finding that overlooks material evidence, including circumstances relevant to a purchase invoice and the claimant's burden to prove lawful import, without finally deciding redemption or confiscation. A separate show-cause notice is required only for enhancement of penalty or fine or confiscation of goods of greater value; it is unnecessary for remand where the affected party has been heard. Statutory revision time limits cannot be enlarged under the Limitation Act, but a limitation challenge fails where the communication date is unproved. The writ petition was dismissed and remand sustained.
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