Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Invocation of the extended limitation period under Section 73(1) of the Finance Act, 1994 was held unsustainable because the show-cause notice did not plead or disclose the requisite jurisdictional ingredients (such as suppression or wilful misstatement) and lacked supporting material. Limitation was treated as a jurisdictional fact, requiring satisfaction of both factual and legal elements before extended limitation could be assumed. Since the notice was cryptic, non-speaking, and unreasoned, the authority could not lawfully assume jurisdiction by invoking Section 73(1). Consequently, the show-cause notice and all proceedings pursuant to it were quashed, and the petition was allowed. - HC
Invocation of the extended limitation period under Section 73(1) of the Finance Act, 1994 was held unsustainable because the show-cause notice did not plead or disclose the requisite jurisdictional ingredients (such as suppression or wilful misstatement) and lacked supporting material. Limitation was treated as a jurisdictional fact, requiring satisfaction of both factual and legal elements before extended limitation could be assumed. Since the notice was cryptic, non-speaking, and unreasoned, the authority could not lawfully assume jurisdiction by invoking Section 73(1). Consequently, the show-cause notice and all proceedings pursuant to it were quashed, and the petition was allowed. - HC
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