Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Petition challenging assessment order and consequential bank attachment was allowed. Impugned order imposing tax liability on allegation of sale suppression based on purchase-outward supply value difference was set aside. Petitioner claimed unawareness of proceedings due to non-receipt of show cause notice. Considering petitioner's assertion and nature of confirmed tax proposal, reconsideration warranted by remitting 5% of disputed tax demand within two weeks and submitting reply to show cause notice within said period. Petition disposed of.
Petition challenging assessment order and consequential bank attachment was allowed. Impugned order imposing tax liability on allegation of sale suppression based on purchase-outward supply value difference was set aside. Petitioner claimed unawareness of proceedings due to non-receipt of show cause notice. Considering petitioner's assertion and nature of confirmed tax proposal, reconsideration warranted by remitting 5% of disputed tax demand within two weeks and submitting reply to show cause notice within said period. Petition disposed of.
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