Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Penalty under section 271(1)(c) was examined on whether initiation was vitiated due to non-specification of the exact charge, i.e., "concealment of income" or "furnishing inaccurate particulars." The penalty notice was found to be omnibus, retaining both limbs without striking off the inapplicable one or otherwise indicating the precise ground, thereby denying clear notice of the allegation. Relying on binding precedent that such ambiguity invalidates penalty initiation, the tribunal's deletion of penalty was upheld, and the revenue's appeal was dismissed for absence of any substantial question of law. - HC
Penalty under section 271(1)(c) was examined on whether initiation was vitiated due to non-specification of the exact charge, i.e., "concealment of income" or "furnishing inaccurate particulars." The penalty notice was found to be omnibus, retaining both limbs without striking off the inapplicable one or otherwise indicating the precise ground, thereby denying clear notice of the allegation. Relying on binding precedent that such ambiguity invalidates penalty initiation, the tribunal's deletion of penalty was upheld, and the revenue's appeal was dismissed for absence of any substantial question of law. - HC
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