Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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The HC set aside the reassessment and ancillary demand and penalty notices, holding the reopening under s.147 and completion under s.148 vitiated for want of valid service: the statutory notice under s.142 was not served at the assessee's registered e-mail as mandated by s.282 but sent to an inoperative address, breaching natural justice and established legitimate expectation arising from prior practice and an updated registration transaction. The Court reiterated that issuance and service of notice under s.148 are jurisdictional prerequisites, requiring compliance with s.282 read with procedural rules; the Revenue failed to discharge the onus of proving proper service, rendering the reassessment proceedings a nullity in favour of the assessee.
The HC set aside the reassessment and ancillary demand and penalty notices, holding the reopening under s.147 and completion under s.148 vitiated for want of valid service: the statutory notice under s.142 was not served at the assessee's registered e-mail as mandated by s.282 but sent to an inoperative address, breaching natural justice and established legitimate expectation arising from prior practice and an updated registration transaction. The Court reiterated that issuance and service of notice under s.148 are jurisdictional prerequisites, requiring compliance with s.282 read with procedural rules; the Revenue failed to discharge the onus of proving proper service, rendering the reassessment proceedings a nullity in favour of the assessee.
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