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...
The central issue was the validity of reopening assessment under Section 147 read with Sections 148 and 148A: the Court held that reopening requires "tangible material" and a rational connection between that material and the Assessing Officer's opinion of escapement, following Lakhmani Mewal Das; absent such nexus the action is unlawful. The Court found arbitrariness in changing the ground of reopening from the show-cause notice and a consequent breach of natural justice, and emphasized that Section 147 operates only after completion of the Section 148/148A drill. The order under Section 148A(3) and the Section 148 notice for AY 2019-20 were set aside. - HC
The central issue was the validity of reopening assessment under Section 147 read with Sections 148 and 148A: the Court held that reopening requires "tangible material" and a rational connection between that material and the Assessing Officer's opinion of escapement, following Lakhmani Mewal Das; absent such nexus the action is unlawful. The Court found arbitrariness in changing the ground of reopening from the show-cause notice and a consequent breach of natural justice, and emphasized that Section 147 operates only after completion of the Section 148/148A drill. The order under Section 148A(3) and the Section 148 notice for AY 2019-20 were set aside. - HC
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