Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional assessment - The review authority argued that the officials should be penalized for abetting the clearance of restricted goods, but the adjudicating authority disagreed, stating that the evidence did not support such claims. - The Tribunal dismissed the appeal, affirming the adjudicating authority's decision. It emphasized the importance of adhering to the charges outlined in the show cause notice and criticized attempts to introduce new allegations during the appeal process.
Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional assessment - The review authority argued that the officials should be penalized for abetting the clearance of restricted goods, but the adjudicating authority disagreed, stating that the evidence did not support such claims. - The Tribunal dismissed the appeal, affirming the adjudicating authority's decision. It emphasized the importance of adhering to the charges outlined in the show cause notice and criticized attempts to introduce new allegations during the appeal process.
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