Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Adverse remarks against the officer of VAT department acting as AO - There was no necessity of stretching the matter too far and passing further orders for imposition of costs and for departmental actions with other comments regarding competence of the appellant to discharge quasi-judicial functions. - Having said that, we deem it appropriate to close this matter with annulment of strictures and observations against the appellant in both the impugned orders - SC
Adverse remarks against the officer of VAT department acting as AO - There was no necessity of stretching the matter too far and passing further orders for imposition of costs and for departmental actions with other comments regarding competence of the appellant to discharge quasi-judicial functions. - Having said that, we deem it appropriate to close this matter with annulment of strictures and observations against the appellant in both the impugned orders - SC
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