Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Detention of goods with vehicle - E-Way Bill No.01 not available - HC directed the Assistant Commissioner, Commercial Tax, Mobile Squad--XI, Kanpur, U.P. to appear before the Court to explain as to under which authority of law he intercepted the vehicle and passed the seizure order despite E-Way Bill No.01 was generated and produced.
Detention of goods with vehicle - E-Way Bill No.01 not available - HC directed the Assistant Commissioner, Commercial Tax, Mobile Squad--XI, Kanpur, U.P. to appear before the Court to explain as to under which authority of law he intercepted the vehicle and passed the seizure order despite E-Way Bill No.01 was generated and produced.
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