Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
The dominant issue was whether a stay application under s. 220(6) could be rejected on the premise that it was not entertainable without a 20% pre-deposit of the outstanding demand. The court held that the assessing authority must exercise discretion under s. 220(6) on settled principles, including assessment of "undue hardship," and cannot treat a 20% deposit as a mandatory precondition for considering stay. Since the authority proceeded on an erroneous assumption of lack of power absent pre-deposit, the impugned rejection was set aside and the matter remitted for fresh consideration in accordance with the governing jurisprudence. - HC
The dominant issue was whether a stay application under s. 220(6) could be rejected on the premise that it was not entertainable without a 20% pre-deposit of the outstanding demand. The court held that the assessing authority must exercise discretion under s. 220(6) on settled principles, including assessment of "undue hardship," and cannot treat a 20% deposit as a mandatory precondition for considering stay. Since the authority proceeded on an erroneous assumption of lack of power absent pre-deposit, the impugned rejection was set aside and the matter remitted for fresh consideration in accordance with the governing jurisprudence. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
