Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Levy of penalty on Customs Broker u/s 114 and 114AA of the Customs Act, 1962 - allegation that appellant had helped in claiming false drawback by misdeclaration - - appellant have not done any act or omission nor knowingly used any document for the clearance knowing to be false. The appellant have given cogent explanation as regards the undervaluation, that the samples shown to them were of good quality and hence on such reasonable belief they have undertaken the clearance work. - Penalty deleted - AT
Levy of penalty on Customs Broker u/s 114 and 114AA of the Customs Act, 1962 - allegation that appellant had helped in claiming false drawback by misdeclaration - - appellant have not done any act or omission nor knowingly used any document for the clearance knowing to be false. The appellant have given cogent explanation as regards the undervaluation, that the samples shown to them were of good quality and hence on such reasonable belief they have undertaken the clearance work. - Penalty deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
