Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Section 18 provisional assessments of Bills of Entry are subject to a two-year outer limit for finalisation, extendable by one year for sufficient cause recorded in writing and approved by the Commissioner, with the procedure applying to pending and future provisional assessments. The proper officer must requisition missing documents within 15 days; the importer/exporter must furnish them within 2 months, extendable up to 4 months by the proper officer and up to a maximum of 14 months from provisional assessment by a senior officer, failing which finalisation proceeds on available records after hearing and a speaking order. Finalisation should occur within 3 months of document receipt/expiry of time/enquiry conclusion, with limited extensions but not beyond the statutory outer limit; where specified impediments exist, the two-year period runs from cessation of the impediment. On finalisation, security/bonds are released if no dues, unpaid final dues beyond 90 days may be adjusted/recovered, self-assessed interim duty payments are adjustable, differential duty attracts interest, and regulatory non-compliance attracts penalty.
Section 18 provisional assessments of Bills of Entry are subject to a two-year outer limit for finalisation, extendable by one year for sufficient cause recorded in writing and approved by the Commissioner, with the procedure applying to pending and future provisional assessments. The proper officer must requisition missing documents within 15 days; the importer/exporter must furnish them within 2 months, extendable up to 4 months by the proper officer and up to a maximum of 14 months from provisional assessment by a senior officer, failing which finalisation proceeds on available records after hearing and a speaking order. Finalisation should occur within 3 months of document receipt/expiry of time/enquiry conclusion, with limited extensions but not beyond the statutory outer limit; where specified impediments exist, the two-year period runs from cessation of the impediment. On finalisation, security/bonds are released if no dues, unpaid final dues beyond 90 days may be adjusted/recovered, self-assessed interim duty payments are adjustable, differential duty attracts interest, and regulatory non-compliance attracts penalty.
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