Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Best Judgement Assessment - legislation itself has undergone two changes upon introduction of the VAT Act and thereafter GST regime - In such facts, no useful purpose would be served in remitting the matter to the authority to pass a fresh order at this belated stage after more than 20 years of the close of the assessment year.
Best Judgement Assessment - legislation itself has undergone two changes upon introduction of the VAT Act and thereafter GST regime - In such facts, no useful purpose would be served in remitting the matter to the authority to pass a fresh order at this belated stage after more than 20 years of the close of the assessment year.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
