Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC quashed a Show Cause Notice (SCN) issued by DRI due to unjustified delay in adjudication spanning approximately 9 years. The court emphasized that statutory timelines u/s 28(9) of the Customs Act must be adhered to, and flexibility in timeframes cannot be interpreted as permitting administrative lethargy. While authorities may have valid impediments preventing timely resolution, they must demonstrate genuine hindrances beyond their control. The repeated placement and removal from call book without adequate justification, coupled with unexplained gaps between proceedings, rendered the delay unreasonable. The court determined that such prolonged non-adjudication violated procedural fairness, resulting in the SCN's invalidation.
HC quashed a Show Cause Notice (SCN) issued by DRI due to unjustified delay in adjudication spanning approximately 9 years. The court emphasized that statutory timelines u/s 28(9) of the Customs Act must be adhered to, and flexibility in timeframes cannot be interpreted as permitting administrative lethargy. While authorities may have valid impediments preventing timely resolution, they must demonstrate genuine hindrances beyond their control. The repeated placement and removal from call book without adequate justification, coupled with unexplained gaps between proceedings, rendered the delay unreasonable. The court determined that such prolonged non-adjudication violated procedural fairness, resulting in the SCN's invalidation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
