Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
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...
Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - HC quashed to SCN stating that no explanation has been offered in the written statement which can be held to be a plausible explanation for not adjudicating upon the Show Cause Notice within the time prescribed. - SC dismissed the revenue's SLP/appeal.
Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - HC quashed to SCN stating that no explanation has been offered in the written statement which can be held to be a plausible explanation for not adjudicating upon the Show Cause Notice within the time prescribed. - SC dismissed the revenue's SLP/appeal.
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