Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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Levy of interest on irregular/excess Cenvat Credit availed but not utilised - The Tribunal acknowledged the inadvertent nature of the appellant's actions and noted that the irregularly availed Cenvat credit had been promptly reversed upon audit notification. - Since the appellant had reversed the credit before the issuance of the show cause notice and no motive to evade tax was established, the extended period was deemed unjustifiable, and the appeal was allowed with consequential relief.
Levy of interest on irregular/excess Cenvat Credit availed but not utilised - The Tribunal acknowledged the inadvertent nature of the appellant's actions and noted that the irregularly availed Cenvat credit had been promptly reversed upon audit notification. - Since the appellant had reversed the credit before the issuance of the show cause notice and no motive to evade tax was established, the extended period was deemed unjustifiable, and the appeal was allowed with consequential relief.
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