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    Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
    Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
    Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
    Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
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    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
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    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
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    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
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    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
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      VAT and Sales Tax

      Validity of assessment order - time limitation - delay in...

      Delay in Serving Demand Notice Deemed Clerical Error; High Court Dismisses Petition Lacking Merit.

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      VAT and Sales TaxJune 10, 2021Case LawsHC
      Validity of assessment order - time limitation - delay in service of demand notice - As per the order sheets, the notice for hearing for the purposes of assessment were issued under form JVAT 302 pursuant to which the petitioner appeared through his counsel with books of account and other documents /statutory forms but notice of demand was not issued to him, though they were prepared, corresponding entries were made in register VI and also in the dispatch register in continuity but were not dispatched to the petitioner and it has been stated in the counter affidavit that at best it is a clerical error of non- dispatch of the demand notices which may have happened due to inadvertence. - Writ petition is devoid of merit - HC

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      ActsIncome Tax