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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...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
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...
CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
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