Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The High Court considered a challenge to letters issued by the Deputy Commissioner under the Sabka Vishwas Scheme due to the Petitioner's failure to make payment as per the SVLDRS-3 form. The Court found that the Petitioner's inability to make payment was due to a technical glitch, which was raised with the Respondents. The Petitioner expressed willingness to pay, and as no fault was attributed to them, they should not be denied the SVLDRS benefit. The Court referenced a previous decision where a similar situation allowed the declarant to make payment and benefit from the SVLDR scheme. The application was disposed of in favor of the Petitioner.
The High Court considered a challenge to letters issued by the Deputy Commissioner under the Sabka Vishwas Scheme due to the Petitioner's failure to make payment as per the SVLDRS-3 form. The Court found that the Petitioner's inability to make payment was due to a technical glitch, which was raised with the Respondents. The Petitioner expressed willingness to pay, and as no fault was attributed to them, they should not be denied the SVLDRS benefit. The Court referenced a previous decision where a similar situation allowed the declarant to make payment and benefit from the SVLDR scheme. The application was disposed of in favor of the Petitioner.
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