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...
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
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