Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The dominant issue was whether a reassessment notice under s.148 could be issued by a jurisdictional AO despite s.151A and the notified faceless regime mandating issuance only by the designated faceless authority. Relying on a co-ordinate bench decision holding that such notices issued by an AO lacked jurisdiction in view of s.151A and the applicable notification, the impugned s.148 notice and consequential assessment orders were set aside. The pending appellate proceedings were directed to be closed with liberty to either side to seek revival/restoration if circumstances so require. - HC
The dominant issue was whether a reassessment notice under s.148 could be issued by a jurisdictional AO despite s.151A and the notified faceless regime mandating issuance only by the designated faceless authority. Relying on a co-ordinate bench decision holding that such notices issued by an AO lacked jurisdiction in view of s.151A and the applicable notification, the impugned s.148 notice and consequential assessment orders were set aside. The pending appellate proceedings were directed to be closed with liberty to either side to seek revival/restoration if circumstances so require. - HC
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