Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The High Court allowed the petition and directed the tax authorities to accept the petitioner's Forms 1 and 2 under the Direct Tax Vivad Se Vishwas Act and issue a fresh Certificate in Form 3 within four weeks, granting waiver of the entire interest amount determined in the assessment orders. The Court held that no distinction has been made between waiver of interest on disputed taxes and interest on tax not in dispute u/s 3 of the Act. The tax authorities had erroneously calculated interest by not granting complete waiver, which was contrary to the provisions of the Act. The petitioner undertook to withdraw pending appeals/rectification applications expeditiously.
The High Court allowed the petition and directed the tax authorities to accept the petitioner's Forms 1 and 2 under the Direct Tax Vivad Se Vishwas Act and issue a fresh Certificate in Form 3 within four weeks, granting waiver of the entire interest amount determined in the assessment orders. The Court held that no distinction has been made between waiver of interest on disputed taxes and interest on tax not in dispute u/s 3 of the Act. The tax authorities had erroneously calculated interest by not granting complete waiver, which was contrary to the provisions of the Act. The petitioner undertook to withdraw pending appeals/rectification applications expeditiously.
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