Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Non-compliance with accounting standards, non-cooperation by Auditor. Appellant did not respond to NFRA's letters and show cause notice, violating principles of natural justice. Appellant's defense of relocation to Nepal and inaccessibility of email/phone unconvincing in modern communication era. Contradictory claims regarding replying to SEBI but not NFRA. Delayed appeal filing after penalty order raises doubts. NFRA followed due process, established professional misconduct charges. Maximum penalty of Rs. 20 lakhs and 10-year audit debarment justified due to non-cooperation, lack of defense records. Proportionality principle allows relief if diligence proven to NFRA. No illegality in order, appeal dismissed by NCLAT.
Non-compliance with accounting standards, non-cooperation by Auditor. Appellant did not respond to NFRA's letters and show cause notice, violating principles of natural justice. Appellant's defense of relocation to Nepal and inaccessibility of email/phone unconvincing in modern communication era. Contradictory claims regarding replying to SEBI but not NFRA. Delayed appeal filing after penalty order raises doubts. NFRA followed due process, established professional misconduct charges. Maximum penalty of Rs. 20 lakhs and 10-year audit debarment justified due to non-cooperation, lack of defense records. Proportionality principle allows relief if diligence proven to NFRA. No illegality in order, appeal dismissed by NCLAT.
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TaxTMI 
TaxTMI 
of 4921 
