Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice.
The tribunal held that dismissal of the appeal as time-barred was improper where procedural irregularities by customs officers prevented issuance of a mandatory speaking order under section 17(5) of the Customs Act, 1962. Such irregularities cannot extinguish the appellant's substantive right to appeal within a reasonable time under section 128. The impugned order was annulled, and the matter remanded to the original authority to issue a speaking order after affording the appellant an opportunity of hearing within 15 days. The appellant was directed to cooperate in the process and is entitled to consequential relief if applicable. The appeal was disposed of by way of remand to ensure fair administration of justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
