Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The High Court considered the validity of reopening an assessment based on excess funds not being part of an "approved refund" and thus subject to taxation. The Court noted that the approval to hold the fund was withdrawn only from the date of the order, not before. The Tribunal found that the withdrawal of approval would only take effect from the date of the order, not earlier. Therefore, the notice issued for reopening the assessment was deemed invalid as the approval was still in effect at the time. The Tribunal rightly set aside the notice and subsequent reassessment order due to the lack of communication regarding the withdrawal of approval by the Commissioner.
The High Court considered the validity of reopening an assessment based on excess funds not being part of an "approved refund" and thus subject to taxation. The Court noted that the approval to hold the fund was withdrawn only from the date of the order, not before. The Tribunal found that the withdrawal of approval would only take effect from the date of the order, not earlier. Therefore, the notice issued for reopening the assessment was deemed invalid as the approval was still in effect at the time. The Tribunal rightly set aside the notice and subsequent reassessment order due to the lack of communication regarding the withdrawal of approval by the Commissioner.
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