Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
Page of 4827
Press 'Enter' after typing page number.
10021 to 10040 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC allowed the challenge, quashing the authority's refusal to condone delay under s.119(2)(b) in filing Form-10B and directing reconsideration consistent with the correct legal test: Form-10B must have been obtained, not necessarily filed, before the return to attract clause 4(i). The Court held the authority misapplied Circular No.10 by equating "filed" with "obtained" and by imposing an unduly rigid deadline of 31 March 2018. The matter was remitted with a directive that where the audit report/Form-10B was obtained prior to filing the return, the respondents shall condone delay and grant relief in accordance with CBDT guidance.
The HC allowed the challenge, quashing the authority's refusal to condone delay under s.119(2)(b) in filing Form-10B and directing reconsideration consistent with the correct legal test: Form-10B must have been obtained, not necessarily filed, before the return to attract clause 4(i). The Court held the authority misapplied Circular No.10 by equating "filed" with "obtained" and by imposing an unduly rigid deadline of 31 March 2018. The matter was remitted with a directive that where the audit report/Form-10B was obtained prior to filing the return, the respondents shall condone delay and grant relief in accordance with CBDT guidance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
