Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
The HC held that the absence of a DIN on the assessment order, a fundamental issue affecting its validity, was not addressed in the impugned ITAT orders. This omission goes to the root of the assessment's legality and must be considered during appeal disposal. The HC quashed and set aside the common ITAT order and remanded the appeals for fresh adjudication. The ITAT, as the final fact-finding authority, was directed to hear the parties anew, allowing them to introduce any additional evidence, grounds, or contentions in support of their respective appeals or cross-objections.
The HC held that the absence of a DIN on the assessment order, a fundamental issue affecting its validity, was not addressed in the impugned ITAT orders. This omission goes to the root of the assessment's legality and must be considered during appeal disposal. The HC quashed and set aside the common ITAT order and remanded the appeals for fresh adjudication. The ITAT, as the final fact-finding authority, was directed to hear the parties anew, allowing them to introduce any additional evidence, grounds, or contentions in support of their respective appeals or cross-objections.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
