Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Appellate Authority's orders regarding refund of accumulated input tax credit with interest and determination of petitioner's status as an 'intermediary' u/s 2(13) of IGST Act set aside. Matters remanded for reconsideration by Appellate Authority to provide opportunity to both parties to present claims and contentions afresh within stipulated timeframe, as earlier orders failed to address factual and legal submissions correctly. Petition allowed for remand.
Appellate Authority's orders regarding refund of accumulated input tax credit with interest and determination of petitioner's status as an 'intermediary' u/s 2(13) of IGST Act set aside. Matters remanded for reconsideration by Appellate Authority to provide opportunity to both parties to present claims and contentions afresh within stipulated timeframe, as earlier orders failed to address factual and legal submissions correctly. Petition allowed for remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
