Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.
Constitution of a Tribunal requires active steps to render it functional; the HC emphasised the duty to enable tribunals for adjudicatory work including virtual/e court capability and IT infrastructure, and to complete appointments of Members. The court directed an affidavit by an officer not below Joint Secretary verifying steps taken, and granted one week for the respondents to implement measures to make the Tribunal operational for discharge of adjudicatory duties.
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