Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
SC held that the Limitation Act applies comprehensively to recovery proceedings. Section 18 permits limitation period extension when liability is acknowledged, particularly where payment time has not yet matured. The respondents' technical objections were deemed dilatory, as they were aware of previous judicial determinations. The High Court's order was set aside, with writ petitions to be restored and heard after disposal of pending intra-court appeals. The limitation period for recovery proceedings was effectively extended due to respondents' liability acknowledgment, enabling the appellant to pursue legal remedies within prescribed timelines.
SC held that the Limitation Act applies comprehensively to recovery proceedings. Section 18 permits limitation period extension when liability is acknowledged, particularly where payment time has not yet matured. The respondents' technical objections were deemed dilatory, as they were aware of previous judicial determinations. The High Court's order was set aside, with writ petitions to be restored and heard after disposal of pending intra-court appeals. The limitation period for recovery proceedings was effectively extended due to respondents' liability acknowledgment, enabling the appellant to pursue legal remedies within prescribed timelines.
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TaxTMI 
TaxTMI 
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