Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
