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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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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 HC ruled that Section 25A of the KVAT Act, despite its non-obstante clause, merely provides an additional ground for reassessment and does not override the limitation period under Section 25(1). When the Assessing Officer receives a CAG objection, they must determine its lawfulness after giving the dealer an opportunity to be heard. If satisfied, reassessment must still follow the statutory procedure under Section 25(1), including adherence to limitation periods. The Revenue cannot circumvent time-barred assessments by initiating reassessment based on subsequent CAG reports. The court dismissed the State's O.T. Revisions and Writ Appeal, affirming that procedural due process in taxation cannot be inferred but must be explicitly provided in statute.
The HC ruled that Section 25A of the KVAT Act, despite its non-obstante clause, merely provides an additional ground for reassessment and does not override the limitation period under Section 25(1). When the Assessing Officer receives a CAG objection, they must determine its lawfulness after giving the dealer an opportunity to be heard. If satisfied, reassessment must still follow the statutory procedure under Section 25(1), including adherence to limitation periods. The Revenue cannot circumvent time-barred assessments by initiating reassessment based on subsequent CAG reports. The court dismissed the State's O.T. Revisions and Writ Appeal, affirming that procedural due process in taxation cannot be inferred but must be explicitly provided in statute.
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