Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court expressed concerns over the Revenue's representative's contradictory statements regarding the availability of test reports issued by IRMRA during the main appeal hearing and the subsequent rectification application hearing before the Tribunal. The Court directed the Joint Chief Department Representative, Mumbai Bench CESTAT, to conduct a detailed inquiry into how such an incident occurred, identify the responsible individuals, and report to the Court on the disciplinary actions taken or proposed against those from the Revenue Department, as well as any actions against private individuals involved. The Court emphasized the seriousness of the matter, considering the high financial stakes and the series of appellants before the Tribunal.
The High Court expressed concerns over the Revenue's representative's contradictory statements regarding the availability of test reports issued by IRMRA during the main appeal hearing and the subsequent rectification application hearing before the Tribunal. The Court directed the Joint Chief Department Representative, Mumbai Bench CESTAT, to conduct a detailed inquiry into how such an incident occurred, identify the responsible individuals, and report to the Court on the disciplinary actions taken or proposed against those from the Revenue Department, as well as any actions against private individuals involved. The Court emphasized the seriousness of the matter, considering the high financial stakes and the series of appellants before the Tribunal.
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