Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme Court interpretations. The petitioner's writ petition challenging the tax order qualifies as an "appeal" under the Act, making them eligible to settle the dispute. The Act covers "tax arrears," including interest on disputed tax. The Court directed the authorities to process the petitioner's application under the Act expeditiously, emphasizing the legislative intent to provide amnesty for settling tax arrears disputes.
The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme Court interpretations. The petitioner's writ petition challenging the tax order qualifies as an "appeal" under the Act, making them eligible to settle the dispute. The Act covers "tax arrears," including interest on disputed tax. The Court directed the authorities to process the petitioner's application under the Act expeditiously, emphasizing the legislative intent to provide amnesty for settling tax arrears disputes.
Note: It is a system-generated summary and is for quick reference only.