Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
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