Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
