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...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
HC finds statutory authorities violated principles of natural justice by delaying SCN adjudication for 6-11 years without justification. Relying on precedent in Vos Technologies, the court held that inordinate and unexplained delay constitutes sufficient grounds to quash proceedings. The respondents failed to demonstrate impediments preventing timely resolution or provide reasonable explanation for prolonged delay. Statutory authorities must conclude adjudication expeditiously within prescribed time limits. Given the lack of substantive reasoning for delay, the petition was allowed, effectively nullifying the pending show cause notices.
HC finds statutory authorities violated principles of natural justice by delaying SCN adjudication for 6-11 years without justification. Relying on precedent in Vos Technologies, the court held that inordinate and unexplained delay constitutes sufficient grounds to quash proceedings. The respondents failed to demonstrate impediments preventing timely resolution or provide reasonable explanation for prolonged delay. Statutory authorities must conclude adjudication expeditiously within prescribed time limits. Given the lack of substantive reasoning for delay, the petition was allowed, effectively nullifying the pending show cause notices.
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TaxTMI 
TaxTMI 
