Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Validity of reopening of assessment u/s 147 - The High Court analyzed the Supreme Court's decision in Ashish Agarwal and concluded that it did not mandate the reopening of concluded assessments. The procedure outlined in Ashish Agarwal primarily concerned notices that were challenged before various High Courts but had not yet attained finality. The High Court clarified that Ashish Agarwal did not authorize completed assessments to be reopened, especially in cases where no objection had been raised to the initiation of proceedings.
Validity of reopening of assessment u/s 147 - The High Court analyzed the Supreme Court's decision in Ashish Agarwal and concluded that it did not mandate the reopening of concluded assessments. The procedure outlined in Ashish Agarwal primarily concerned notices that were challenged before various High Courts but had not yet attained finality. The High Court clarified that Ashish Agarwal did not authorize completed assessments to be reopened, especially in cases where no objection had been raised to the initiation of proceedings.
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