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...
Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings biased the adjudication process. It held that the competence and authority of the officer who issued the Show Cause Notice were not affected by the Commissioner's involvement. The Court noted the legal provisions empowering certain officers to authorize arrests and issue Show Cause Notices. It also acknowledged a notification specifying procedures for representation before the High Court but concluded that the involvement of a Commissioner of Customs did not affect the authority of the adjudicating officer.
Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings biased the adjudication process. It held that the competence and authority of the officer who issued the Show Cause Notice were not affected by the Commissioner's involvement. The Court noted the legal provisions empowering certain officers to authorize arrests and issue Show Cause Notices. It also acknowledged a notification specifying procedures for representation before the High Court but concluded that the involvement of a Commissioner of Customs did not affect the authority of the adjudicating officer.
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