Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
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