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...
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Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. - HC
Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. - HC
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