Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
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