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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The High Court expressed concern over the unwarranted burden on the Government of India due to payment of interest on delayed refunds of eligible amounts to assessees. The court directed respondents to file an affidavit after taking instructions from CBDT, confirming the approach to be followed by officials to avoid burdening the public exchequer with interest payments. The court emphasized the need for rules or mechanisms to fix accountability on officers whose actions increase the burden on the government. The court recognized that delayed refunds not only burden the exchequer but also deprive assessees of funds, causing prejudice to both revenue and assessees. The court sought a statement from respondents regarding the total interest payable to the petitioner for appropriate orders.
The High Court expressed concern over the unwarranted burden on the Government of India due to payment of interest on delayed refunds of eligible amounts to assessees. The court directed respondents to file an affidavit after taking instructions from CBDT, confirming the approach to be followed by officials to avoid burdening the public exchequer with interest payments. The court emphasized the need for rules or mechanisms to fix accountability on officers whose actions increase the burden on the government. The court recognized that delayed refunds not only burden the exchequer but also deprive assessees of funds, causing prejudice to both revenue and assessees. The court sought a statement from respondents regarding the total interest payable to the petitioner for appropriate orders.
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