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 Show Cause Notice dated June 20, 2012 and Order-in-Original dated March 26, 2024 due to inordinate delay in adjudication. The court rejected Customs Department's justification that delays resulted from repeated requests for documents and placement in Call Book. Following precedents in Swatch Group India and Vos Technologies cases, HC held that statutory timelines for adjudication are mandatory and cannot be circumvented by administrative delays. The 12-year gap between SCN issuance and adjudication, despite multiple hearings between 2012-2015, was deemed unjustified. Court emphasized that such administrative indifference harms both taxpayer interests and exchequer.
HC quashed Show Cause Notice dated June 20, 2012 and Order-in-Original dated March 26, 2024 due to inordinate delay in adjudication. The court rejected Customs Department's justification that delays resulted from repeated requests for documents and placement in Call Book. Following precedents in Swatch Group India and Vos Technologies cases, HC held that statutory timelines for adjudication are mandatory and cannot be circumvented by administrative delays. The 12-year gap between SCN issuance and adjudication, despite multiple hearings between 2012-2015, was deemed unjustified. Court emphasized that such administrative indifference harms both taxpayer interests and exchequer.
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