Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
