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...
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.
Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications informing petitioner about SCN's location, confusion persisted due to portal redesign. Petitioner permitted to challenge adjudication order before appellate authority within 30 days by filing appeal with condonation application. Appellate authority directed to condone delay, hear appeal on merits, pass reasoned order within 12 weeks after hearing petitioner, subject to pre-deposit compliance u/s 107.
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