Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Impugned orders detaining consignment of platinum alloy sheets lacked recorded reasons for doubting Certificate of Origin or non-compliance with statutory requirements, violating principles of natural justice. Validity of action must be tested on recorded reasons, a core jurisprudential doctrine safeguarding against arbitrary exercise of power. Respondents merely asserted investigation concluded, advising assessment under bond and bank guarantee without considering relevant factors for verification, doubting certificate, or invoking provisions. Online real-time verification process available, brushing aside certificates would undermine trade agreement. Bank guarantee demand under guidelines requires proper officer finding need for provisional assessment, chemical test, or further information, none of which were spelt out. Respondents directed to expeditiously reconsider release, bearing observations in mind. Petition allowed.
Impugned orders detaining consignment of platinum alloy sheets lacked recorded reasons for doubting Certificate of Origin or non-compliance with statutory requirements, violating principles of natural justice. Validity of action must be tested on recorded reasons, a core jurisprudential doctrine safeguarding against arbitrary exercise of power. Respondents merely asserted investigation concluded, advising assessment under bond and bank guarantee without considering relevant factors for verification, doubting certificate, or invoking provisions. Online real-time verification process available, brushing aside certificates would undermine trade agreement. Bank guarantee demand under guidelines requires proper officer finding need for provisional assessment, chemical test, or further information, none of which were spelt out. Respondents directed to expeditiously reconsider release, bearing observations in mind. Petition allowed.
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