Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Challenge to a seizure notice concerning import of perishable goods under a duty-free authorization turned on whether the notice was issued without authority of law and whether the goods were freely importable under the authorization. Given the perishability and the prima facie support from cited precedents, the Court balanced competing interests by directing the adjudicating authority to grant a personal hearing on a specified date, receive the importer's explanation and relied-upon authorities, and then pass a final order on whether any further action could be taken pursuant to the seizure notice within one week of receiving the explanation; the writ petition was disposed of with these directions. - HC
Challenge to a seizure notice concerning import of perishable goods under a duty-free authorization turned on whether the notice was issued without authority of law and whether the goods were freely importable under the authorization. Given the perishability and the prima facie support from cited precedents, the Court balanced competing interests by directing the adjudicating authority to grant a personal hearing on a specified date, receive the importer's explanation and relied-upon authorities, and then pass a final order on whether any further action could be taken pursuant to the seizure notice within one week of receiving the explanation; the writ petition was disposed of with these directions. - HC
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