Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act by any other officer other than a proper officer shall be vitiated - even though the learned Standing Counsel appearing for the respondent has raised the vehement contention that the ground want of jurisdiction now canvassed by the petitioner in view of Canon India judgment was not available to the petitioner either at the time of issuing Show Cause Notice or at the time of adjudication or passing order-in-original, even at the time of filing writ petition in 2018, that contention cannot have a legal backing as the law declared by the Supreme Court in Canon India case is only reiterating the law which is already available in statute under Section 28 of the Customs Act. - The respective impugned orders and the consequential impugned order, in all these writ petitions are quashed. - HC
Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act by any other officer other than a proper officer shall be vitiated - even though the learned Standing Counsel appearing for the respondent has raised the vehement contention that the ground want of jurisdiction now canvassed by the petitioner in view of Canon India judgment was not available to the petitioner either at the time of issuing Show Cause Notice or at the time of adjudication or passing order-in-original, even at the time of filing writ petition in 2018, that contention cannot have a legal backing as the law declared by the Supreme Court in Canon India case is only reiterating the law which is already available in statute under Section 28 of the Customs Act. - The respective impugned orders and the consequential impugned order, in all these writ petitions are quashed. - HC
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TaxTMI 
TaxTMI 
