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...
Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC
Where service tax liability was admitted and quantified during investigation prior to the SVLDRS cut-off date of 30.06.2019, the authority could not reject the declarant's SVLDRS Form-1 on the ground that the return was filed belatedly or due to a discrepancy between the quantified amount and the figure stated in Form-1. Quantification before the cut-off satisfied the scheme's eligibility requirement, and denial on that basis was erroneous. The rejection endorsement was quashed, and the authority was directed to issue SVLDRS Form-II, enabling further processing under the scheme; the petition was allowed - HC
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