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...
Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and till its disposal - on the date on which appeal was dismissed by the learned CESTAT, there was no bar in proceeding with the matter in the absence of COD permission. - CESTAT proceeded on an erroneous understanding of law - Appeal restored - HC
Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and till its disposal - on the date on which appeal was dismissed by the learned CESTAT, there was no bar in proceeding with the matter in the absence of COD permission. - CESTAT proceeded on an erroneous understanding of law - Appeal restored - HC
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TaxTMI 
TaxTMI 
