Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
