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...
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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...
HC dismissed the petition challenging Show Cause Notice (SCN) related to duty drawback scheme. The Court found no limitation bar for issuing SCNs due to fraudulent export documentation, where significant invoice value discrepancies were discovered (inflated from 2,176 USD to 56,032 USD). While declining direct writ intervention, the Court permitted the petitioner to pursue statutory appellate remedy under Section 128 of Customs Act, 1962, emphasizing that alternative legal recourse exists to contest the SCN's substantive allegations. The petition was disposed of, directing the petitioner to follow prescribed statutory appellate mechanism.
HC dismissed the petition challenging Show Cause Notice (SCN) related to duty drawback scheme. The Court found no limitation bar for issuing SCNs due to fraudulent export documentation, where significant invoice value discrepancies were discovered (inflated from 2,176 USD to 56,032 USD). While declining direct writ intervention, the Court permitted the petitioner to pursue statutory appellate remedy under Section 128 of Customs Act, 1962, emphasizing that alternative legal recourse exists to contest the SCN's substantive allegations. The petition was disposed of, directing the petitioner to follow prescribed statutory appellate mechanism.
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