Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
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The HC modified the stay conditions relating to an ex parte faceless assessment order which fixed taxable income at an amount vastly exceeding the assessee's reported earnings and where Revenue had seized bank accounts and immovable property. The court found the earlier requirement-payment of Rs.5 lakh per month until 20% of the demand was discharged-unduly onerous and substituted an interim regime: the assessee must pay Rs.1,00,000 per month until either 5% of the outstanding demand is paid or the appellate authority decides the appeal, whichever occurs earlier. The HC directed the appellate authority to decide the appeal expeditiously, preferably within four months of receipt of certified copy, and restrained the assessee from alienating or mortgaging immovable property without prior written permission of the jurisdictional AO.
The HC modified the stay conditions relating to an ex parte faceless assessment order which fixed taxable income at an amount vastly exceeding the assessee's reported earnings and where Revenue had seized bank accounts and immovable property. The court found the earlier requirement-payment of Rs.5 lakh per month until 20% of the demand was discharged-unduly onerous and substituted an interim regime: the assessee must pay Rs.1,00,000 per month until either 5% of the outstanding demand is paid or the appellate authority decides the appeal, whichever occurs earlier. The HC directed the appellate authority to decide the appeal expeditiously, preferably within four months of receipt of certified copy, and restrained the assessee from alienating or mortgaging immovable property without prior written permission of the jurisdictional AO.
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