Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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...
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The HC held that the final assessment order passed under section 144B is invalid due to non-service of the mandatory Show Cause Notice proposing variation to the returned income. The Respondents admitted the Show Cause Notice was sent to an incorrect email ID not provided by the Petitioner, resulting in failure of proper service. Consequently, the impugned assessment order dated 10.03.2024 was quashed and set aside. The matter was remanded to the NFAC at the stage of issuing the Show Cause Notice, directing the Respondents to provide the Petitioner with a proper link to upload his response. The Petitioner is entitled to file a response and be granted a personal hearing before the final assessment order is passed in compliance with section 144B within 12 weeks. The final order must be reasoned and address all submissions of the Petitioner. The writ petition was disposed accordingly.
The HC held that the final assessment order passed under section 144B is invalid due to non-service of the mandatory Show Cause Notice proposing variation to the returned income. The Respondents admitted the Show Cause Notice was sent to an incorrect email ID not provided by the Petitioner, resulting in failure of proper service. Consequently, the impugned assessment order dated 10.03.2024 was quashed and set aside. The matter was remanded to the NFAC at the stage of issuing the Show Cause Notice, directing the Respondents to provide the Petitioner with a proper link to upload his response. The Petitioner is entitled to file a response and be granted a personal hearing before the final assessment order is passed in compliance with section 144B within 12 weeks. The final order must be reasoned and address all submissions of the Petitioner. The writ petition was disposed accordingly.
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