Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Jurisdiction - power of Joint Commissioner (Investigation) Enforcement to exercise powers and functions of adjudicating authority - The State argues notifications should be read together, designating the Joint Commissioner as a proper officer for statewide jurisdiction. Respondent No. 1 argues the notification grants blanket powers statewide. The court finds the proper officer for adjudication must be designated, emphasizing jurisdictional limits in the notification. None of the notifications extend jurisdiction beyond the designated area. The court agrees with the petitioner's contention, restraining coercive actions and granting time for responses. - The matter is scheduled for further proceedings.
Jurisdiction - power of Joint Commissioner (Investigation) Enforcement to exercise powers and functions of adjudicating authority - The State argues notifications should be read together, designating the Joint Commissioner as a proper officer for statewide jurisdiction. Respondent No. 1 argues the notification grants blanket powers statewide. The court finds the proper officer for adjudication must be designated, emphasizing jurisdictional limits in the notification. None of the notifications extend jurisdiction beyond the designated area. The court agrees with the petitioner's contention, restraining coercive actions and granting time for responses. - The matter is scheduled for further proceedings.
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