Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Penalty under section 271DA for alleged contravention of section 269ST was held time-barred because the limitation under section 275(1)(c) runs from the end of May 2023 and the penalty order issued in September 2024 exceeded that six month period. On merits, consolidated entries in a group-level excel sheet and an uncorroborated confessional statement were held insufficient to prove clause (b) violations of section 269ST for individual sales of spent solvents and scraps; assessment findings alone cannot substitute for independent corroborative evidence in penalty proceedings. Penalty therefore unsustainable on limitation and evidentiary grounds.
Penalty under section 271DA for alleged contravention of section 269ST was held time-barred because the limitation under section 275(1)(c) runs from the end of May 2023 and the penalty order issued in September 2024 exceeded that six month period. On merits, consolidated entries in a group-level excel sheet and an uncorroborated confessional statement were held insufficient to prove clause (b) violations of section 269ST for individual sales of spent solvents and scraps; assessment findings alone cannot substitute for independent corroborative evidence in penalty proceedings. Penalty therefore unsustainable on limitation and evidentiary grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
