Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Rate of tax - central sales tax - The animal feed which is the goods in question in the instant case is not a declared goods - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - HC
Rate of tax - central sales tax - The animal feed which is the goods in question in the instant case is not a declared goods - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - HC
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