Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
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Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was invalid due to its reliance on repealed provisions. The High Court noted that subsequent legislation and court decisions had overtaken the statutes on which the original notices were based, rendering them ineffective. The High Court pointed out procedural flaws in the reassessment process, including the lack of proper approval from designated authorities, which was mandated by the law. The court emphasized the importance of following due process to uphold the integrity of tax reassessment procedures.
Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was invalid due to its reliance on repealed provisions. The High Court noted that subsequent legislation and court decisions had overtaken the statutes on which the original notices were based, rendering them ineffective. The High Court pointed out procedural flaws in the reassessment process, including the lack of proper approval from designated authorities, which was mandated by the law. The court emphasized the importance of following due process to uphold the integrity of tax reassessment procedures.
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