Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
Faceless assessment must comply with principles of natural justice by providing precise notice and a reasonable opportunity to respond before an adverse quasi-judicial order affecting civil consequences is issued. Allowing less than three working days to respond was treated as inadequate where the assessee could not upload material on the portal and instead emailed a reply and supporting documents. Disregarding material acknowledged as forwarded to the Assessment Unit, and recording non-compliance contrary to the record, caused serious prejudice. The assessment order was quashed and remanded for fresh assessment after reasonable hearing and consideration of the response and documents already submitted.
Faceless assessment must comply with principles of natural justice by providing precise notice and a reasonable opportunity to respond before an adverse quasi-judicial order affecting civil consequences is issued. Allowing less than three working days to respond was treated as inadequate where the assessee could not upload material on the portal and instead emailed a reply and supporting documents. Disregarding material acknowledged as forwarded to the Assessment Unit, and recording non-compliance contrary to the record, caused serious prejudice. The assessment order was quashed and remanded for fresh assessment after reasonable hearing and consideration of the response and documents already submitted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
