Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Adjudicating authorities must record reasoned findings when imposing penalties under Customs provisions; failing to apply mind or explain rejection of the importer's explanation renders the penalty order unsustainable and requires fresh adjudication. A finding of knowledge and intention is jurisdictional to impose penal liability for dealing with misdeclared or improperly imported goods and for abetment, so penalties under those provisions cannot stand absent such findings. Failure to address the broker's submissions and relevant circulars, unequal application of penalty rates, and mere repetition of the show cause notice without independent connecting findings compelled setting aside the order and remanding for redecison.
Adjudicating authorities must record reasoned findings when imposing penalties under Customs provisions; failing to apply mind or explain rejection of the importer's explanation renders the penalty order unsustainable and requires fresh adjudication. A finding of knowledge and intention is jurisdictional to impose penal liability for dealing with misdeclared or improperly imported goods and for abetment, so penalties under those provisions cannot stand absent such findings. Failure to address the broker's submissions and relevant circulars, unequal application of penalty rates, and mere repetition of the show cause notice without independent connecting findings compelled setting aside the order and remanding for redecison.
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