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...
Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin extraction. It highlighted the stay on duty payment due to court orders, the challenge to the duty imposition, and the subsequent liability post-2019 judgment. - The tribunal found that the show cause notices issued during the litigation period were unsustainable, given the stay on duty payment and subsequent release of duty amounts to buyers. It also criticized the delayed adjudication, citing legal precedents for setting aside belated orders and unreasonable delays.
Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin extraction. It highlighted the stay on duty payment due to court orders, the challenge to the duty imposition, and the subsequent liability post-2019 judgment. - The tribunal found that the show cause notices issued during the litigation period were unsustainable, given the stay on duty payment and subsequent release of duty amounts to buyers. It also criticized the delayed adjudication, citing legal precedents for setting aside belated orders and unreasonable delays.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
