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...
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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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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...
The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before the Appellate Tribunal which remained defective for non-payment of mandatory pre-deposit. Despite multiple extensions granted by the Tribunal (on 28 September 2022 and 4 November 2022), petitioner failed to comply, resulting in dismissal of the appeal on 14 February 2023. The Court held that statutory pre-deposit requirements are mandatory for maintaining appeals under customs law, and mere financial difficulties do not constitute sufficient grounds for waiver. The petition challenging the dismissal was accordingly rejected.
The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before the Appellate Tribunal which remained defective for non-payment of mandatory pre-deposit. Despite multiple extensions granted by the Tribunal (on 28 September 2022 and 4 November 2022), petitioner failed to comply, resulting in dismissal of the appeal on 14 February 2023. The Court held that statutory pre-deposit requirements are mandatory for maintaining appeals under customs law, and mere financial difficulties do not constitute sufficient grounds for waiver. The petition challenging the dismissal was accordingly rejected.
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