Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
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