Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
CESTAT allowed the appeal by way of remand, directing that the matter be adjudicated only on the limited issue of limitation. The Tribunal held that if the demand is found time-barred, no adjudication on merits is required. The matter is remitted to the First Appellate Authority to decide exclusively whether the proceedings are time-barred. The Commissioner (Appeals) must afford the respondent a reasonable, time-bound opportunity to present its case orally and in writing, observe principles of natural justice, and pass a reasoned, speaking order specifically addressing limitation. Recovery of duty and interest, and classification issues remain unadjudicated pending the limitation determination.
CESTAT allowed the appeal by way of remand, directing that the matter be adjudicated only on the limited issue of limitation. The Tribunal held that if the demand is found time-barred, no adjudication on merits is required. The matter is remitted to the First Appellate Authority to decide exclusively whether the proceedings are time-barred. The Commissioner (Appeals) must afford the respondent a reasonable, time-bound opportunity to present its case orally and in writing, observe principles of natural justice, and pass a reasoned, speaking order specifically addressing limitation. Recovery of duty and interest, and classification issues remain unadjudicated pending the limitation determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
