Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.
The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.
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