Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
