Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with interim seizure of value equivalent situated within India of foreign exchange, foreign security, or immovable property during adjudication proceedings. The functions of the adjudicating authority, authorized officer, and competent authority are distinct. The writ against a show cause notice is not entertainable once adjudication proceedings are completed. The adjudicating authority must pass appropriate directions in the adjudication order regarding further actions concerning seizure u/s 37A(1). The interim seizure order u/s 37A(1) does not have implications for the final order passed by the adjudicating authority u/s 16.
The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with interim seizure of value equivalent situated within India of foreign exchange, foreign security, or immovable property during adjudication proceedings. The functions of the adjudicating authority, authorized officer, and competent authority are distinct. The writ against a show cause notice is not entertainable once adjudication proceedings are completed. The adjudicating authority must pass appropriate directions in the adjudication order regarding further actions concerning seizure u/s 37A(1). The interim seizure order u/s 37A(1) does not have implications for the final order passed by the adjudicating authority u/s 16.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
