Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Multiple show cause notices issued with overlapping discrepancies, resulting in confusion and lack of opportunity for petitioner to respond adequately. Impugned order passed without considering circumstances and violating principles of natural justice. Order u/s 73 set aside, matter remanded for fresh consideration upon petitioner paying Rs. 1,40,00,000/- within four weeks. Petition disposed.
Multiple show cause notices issued with overlapping discrepancies, resulting in confusion and lack of opportunity for petitioner to respond adequately. Impugned order passed without considering circumstances and violating principles of natural justice. Order u/s 73 set aside, matter remanded for fresh consideration upon petitioner paying Rs. 1,40,00,000/- within four weeks. Petition disposed.
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