Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The court emphasized that the authority designated by the Central Government can continue proceedings even if the original appointee ceases to hold office. Therefore, the argument that only the issuing authority can adjudicate the case was rejected. - The court held that the term "the Adjudicating Authority" does not refer to a specific individual but to the authority designated within the pecuniary limits set by the notification. Thus, the contention that only the issuing authority can adjudicate was dismissed.
Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The court emphasized that the authority designated by the Central Government can continue proceedings even if the original appointee ceases to hold office. Therefore, the argument that only the issuing authority can adjudicate the case was rejected. - The court held that the term "the Adjudicating Authority" does not refer to a specific individual but to the authority designated within the pecuniary limits set by the notification. Thus, the contention that only the issuing authority can adjudicate was dismissed.
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