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...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate alleging short-payment of service tax. Despite the petitioner's objections and requests for expedited adjudication, there was a significant delay of almost 12 years. The court found the delay unjustifiable, violating principles of natural justice and statutory provisions. Consequently, the show cause notices were quashed.
Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate alleging short-payment of service tax. Despite the petitioner's objections and requests for expedited adjudication, there was a significant delay of almost 12 years. The court found the delay unjustifiable, violating principles of natural justice and statutory provisions. Consequently, the show cause notices were quashed.
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TaxTMI 
TaxTMI 
