Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Levy of penalty - appellant has already been spared from non-imposition of penalty u/s 78 by the adjudicating aurhority - What is not alleged in the show cause notice, cannot be traversed at a later point of time in any proceedings - No penalty - AT
Levy of penalty - appellant has already been spared from non-imposition of penalty u/s 78 by the adjudicating aurhority - What is not alleged in the show cause notice, cannot be traversed at a later point of time in any proceedings - No penalty - AT
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