International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Dominant issue: whether recovery of tax without service of the assessment order or demand notice constitutes recovery without authority of law. Court held that although the department relied on incorrect PAN address, the respondents were obligated to supply the assessment order when recovery was effected; failure to do so rendered the recovery unlawful. Outcome: respondent must refund the recovered amount with interest by 31.03.2026 unless it can trace and serve the assessment order raising the demand by that date; if served, refund is unnecessary and the assessee may challenge the order under Section 246A within 30 days of service. - HC
Dominant issue: whether recovery of tax without service of the assessment order or demand notice constitutes recovery without authority of law. Court held that although the department relied on incorrect PAN address, the respondents were obligated to supply the assessment order when recovery was effected; failure to do so rendered the recovery unlawful. Outcome: respondent must refund the recovered amount with interest by 31.03.2026 unless it can trace and serve the assessment order raising the demand by that date; if served, refund is unnecessary and the assessee may challenge the order under Section 246A within 30 days of service. - HC
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