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...
Challenge to confirmation of GST tax demand with interest and penalty on the ground that the adjudication proceeded without a reply to the show-cause notice. The court held that where the taxpayer asserted bona fide and unavoidable reasons constituting sufficient cause for not filing a reply, a justice-oriented approach warranted one further opportunity to contest on merits; accordingly, the adjudication order under s.73 and the appellate order under s.107 were set aside and the matter was remitted for fresh consideration from the stage of filing reply to the show-cause notice, subject to payment of costs to the Legal Services Authority. - HC
Challenge to confirmation of GST tax demand with interest and penalty on the ground that the adjudication proceeded without a reply to the show-cause notice. The court held that where the taxpayer asserted bona fide and unavoidable reasons constituting sufficient cause for not filing a reply, a justice-oriented approach warranted one further opportunity to contest on merits; accordingly, the adjudication order under s.73 and the appellate order under s.107 were set aside and the matter was remitted for fresh consideration from the stage of filing reply to the show-cause notice, subject to payment of costs to the Legal Services Authority. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
