Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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