Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Quashing of the administrative order was ordered subject to the petitioner depositing the full contested liability within two weeks as an undertaking; the authority must thereafter provide an opportunity of hearing, consider the petitioner's reply and written submissions, and undertake fresh adjudication. The court set aside the impugned Order-in-Original and permitted the petition partly, with the deposited amount to be refunded or adjusted as appropriate after the re-adjudication. The relief granted was conditional on the undertaking to deposit and did not preclude remand for fresh decision-making.
Quashing of the administrative order was ordered subject to the petitioner depositing the full contested liability within two weeks as an undertaking; the authority must thereafter provide an opportunity of hearing, consider the petitioner's reply and written submissions, and undertake fresh adjudication. The court set aside the impugned Order-in-Original and permitted the petition partly, with the deposited amount to be refunded or adjusted as appropriate after the re-adjudication. The relief granted was conditional on the undertaking to deposit and did not preclude remand for fresh decision-making.
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