Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Revision under s.263 was held unsustainable where the revisional authority assumed jurisdiction on limited show-cause grounds but finally set aside the assessment on additional issues (ICDS/AS-7 compliance, refund verification, stock reconciliation, and purchases from non-filers) without issuing any notice on those new grounds; such expansion beyond the show-cause violates jurisdictional limits, vitiating the revision. On the original show-cause issues, the record showed adequate enquiry on creditor ageing and no demonstrated revenue prejudice, and post-assessment survey material could not retroactively render the completed assessment erroneous. Non-disallowance of delayed employees' PF/ESI contributions was not treated as an error in light of then-prevailing HC law when the assessment was framed. The s.263 order was quashed and the appeal allowed - ITAT
Revision under s.263 was held unsustainable where the revisional authority assumed jurisdiction on limited show-cause grounds but finally set aside the assessment on additional issues (ICDS/AS-7 compliance, refund verification, stock reconciliation, and purchases from non-filers) without issuing any notice on those new grounds; such expansion beyond the show-cause violates jurisdictional limits, vitiating the revision. On the original show-cause issues, the record showed adequate enquiry on creditor ageing and no demonstrated revenue prejudice, and post-assessment survey material could not retroactively render the completed assessment erroneous. Non-disallowance of delayed employees' PF/ESI contributions was not treated as an error in light of then-prevailing HC law when the assessment was framed. The s.263 order was quashed and the appeal allowed - ITAT
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