Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
The HC allowed the writ petitions and set aside the impugned suspension orders as bereft of jurisdiction, holding that only the Parent Commissionerate (the license-granting authority) may suspend a Customs Broker licence under the Regulations and s.146 framework; a Non-Parent Commissioner may issue only a time-limited prohibition within its Customs Station under Regulation 15, not a suspension under Regulation 16. The Board's earlier circular made under prior Regulations remains operative to the extent consistent with the 2018 Regulations. Consequentially, suspension orders issued by a Commissioner who is not the licence-granting authority are quashed and the petitions granted.
The HC allowed the writ petitions and set aside the impugned suspension orders as bereft of jurisdiction, holding that only the Parent Commissionerate (the license-granting authority) may suspend a Customs Broker licence under the Regulations and s.146 framework; a Non-Parent Commissioner may issue only a time-limited prohibition within its Customs Station under Regulation 15, not a suspension under Regulation 16. The Board's earlier circular made under prior Regulations remains operative to the extent consistent with the 2018 Regulations. Consequentially, suspension orders issued by a Commissioner who is not the licence-granting authority are quashed and the petitions granted.
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