Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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The High Court held that in a case involving revenue recovery proceedings u/s 71 of the Kerala Revenue Recovery Act, no collection charges could be levied on amounts paid by the petitioner. Referring to a previous judgment, the Court clarified that collection charges were not applicable when amounts were paid immediately after notice issuance. The petitioner had paid the tax amount upon notice and an additional sum for a stay against recovery. Since no further steps were taken by the authorities to recover the amount, the petitioner was not liable for collection charges. The Court declared the petitioner not liable for the charges demanded and ordered any remitted amount to be refunded within three months. Petition allowed.
The High Court held that in a case involving revenue recovery proceedings u/s 71 of the Kerala Revenue Recovery Act, no collection charges could be levied on amounts paid by the petitioner. Referring to a previous judgment, the Court clarified that collection charges were not applicable when amounts were paid immediately after notice issuance. The petitioner had paid the tax amount upon notice and an additional sum for a stay against recovery. Since no further steps were taken by the authorities to recover the amount, the petitioner was not liable for collection charges. The Court declared the petitioner not liable for the charges demanded and ordered any remitted amount to be refunded within three months. Petition allowed.
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