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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
HC found systemic administrative deficiencies in tax proceedings where petitioner's adjournment request was not properly recorded due to software synchronization issues. The court identified twin factors of portal technical errors and human negligence. Recognizing the constitutional mandate of tax collection, HC directed mandatory involvement of CIT(Judicial) as a nodal officer in future tax petitions. The court quashed penalty and demand orders dated 21.12.2021 that were passed despite existing stay orders, emphasizing the need for a just and humane tax administration system that balances departmental responsibilities with assessee rights.
HC found systemic administrative deficiencies in tax proceedings where petitioner's adjournment request was not properly recorded due to software synchronization issues. The court identified twin factors of portal technical errors and human negligence. Recognizing the constitutional mandate of tax collection, HC directed mandatory involvement of CIT(Judicial) as a nodal officer in future tax petitions. The court quashed penalty and demand orders dated 21.12.2021 that were passed despite existing stay orders, emphasizing the need for a just and humane tax administration system that balances departmental responsibilities with assessee rights.
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