Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CESTAT allowed the appeal and set aside the impugned order on limitation grounds, holding that the extended period under the proviso to Section 11A(1) of the Act could not be invoked. The show-cause notice, issued beyond the one-year period for the April 2002-August 2003 period, failed to aver specifically which default under the proviso (collusion, wilful misrepresentation or suppression of facts with intent to evade duty) was alleged, and the adjudicating authority did not establish those ingredients against the appellant. Because the Revenue bore the burden of proving dishonest intent and such allegations were absent, the demand falling within the extended period is not maintainable.
CESTAT allowed the appeal and set aside the impugned order on limitation grounds, holding that the extended period under the proviso to Section 11A(1) of the Act could not be invoked. The show-cause notice, issued beyond the one-year period for the April 2002-August 2003 period, failed to aver specifically which default under the proviso (collusion, wilful misrepresentation or suppression of facts with intent to evade duty) was alleged, and the adjudicating authority did not establish those ingredients against the appellant. Because the Revenue bore the burden of proving dishonest intent and such allegations were absent, the demand falling within the extended period is not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
