Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
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