Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit.
Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit.
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