Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Penalty levied u/s 272A(1)(d) for non-compliance with documentary evidence requirements was challenged by the assessee, citing COVID-19 restrictions as a reasonable cause. The Tribunal held that in the prevailing pandemic situation, it was unreasonable for tax authorities to expect strict compliance from the assessee. The failure to furnish information/documents during the reassessment proceedings was attributable to the subsistence of COVID-19, which prevented effective compliance. Demanding documentary evidence to prove the reasonable cause of COVID-19 restrictions suggested non-application of mind by the authorities. The Tribunal relied on the Supreme Court's recognition of COVID-19 restrictions and held that the pandemic situation, along with the apex court's order, formed a reasonable cause u/s 273B, exculpating the assessee from penalty u/s 272A(1)(d). Consequently, the penalty order was set aside as unwarranted.
Penalty levied u/s 272A(1)(d) for non-compliance with documentary evidence requirements was challenged by the assessee, citing COVID-19 restrictions as a reasonable cause. The Tribunal held that in the prevailing pandemic situation, it was unreasonable for tax authorities to expect strict compliance from the assessee. The failure to furnish information/documents during the reassessment proceedings was attributable to the subsistence of COVID-19, which prevented effective compliance. Demanding documentary evidence to prove the reasonable cause of COVID-19 restrictions suggested non-application of mind by the authorities. The Tribunal relied on the Supreme Court's recognition of COVID-19 restrictions and held that the pandemic situation, along with the apex court's order, formed a reasonable cause u/s 273B, exculpating the assessee from penalty u/s 272A(1)(d). Consequently, the penalty order was set aside as unwarranted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
