Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Dispute concerns retroactive effect of an amendment to Explanation 4 to Section 28 relating to time limit for adjudication of show cause notices and consequences for failure to adjudicate. The tribunal applied the principle of retroactivity as expounded by the Punjab & Haryana HC and affirmed by the SC, holding that show cause notices issued before 29.03.2018 were to be treated as issued on 29.03.2018 for limitation purposes, and therefore notices adjudicated after one year from that date are time-barred; consequence: impugned show cause notices and adjudication orders vacated. Secondary issues referenced include recovery of duties, penalty and confiscation for misdeclaration of origin and admissibility of electronic records.
Dispute concerns retroactive effect of an amendment to Explanation 4 to Section 28 relating to time limit for adjudication of show cause notices and consequences for failure to adjudicate. The tribunal applied the principle of retroactivity as expounded by the Punjab & Haryana HC and affirmed by the SC, holding that show cause notices issued before 29.03.2018 were to be treated as issued on 29.03.2018 for limitation purposes, and therefore notices adjudicated after one year from that date are time-barred; consequence: impugned show cause notices and adjudication orders vacated. Secondary issues referenced include recovery of duties, penalty and confiscation for misdeclaration of origin and admissibility of electronic records.
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