Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Indefinite adjournment of a reserved appeal was held unjustified where a related appeal had been admitted but no stay of the admitted matter's operation existed; the tribunal, having reserved its order, could not simply post the case sine die without protecting the assessee's interests. The court found such post-reservation adjournment prejudicial, wasteful of resources and aggravating of grievance, set aside the indefinite postponement, declined to decide merits, and directed the tribunal to determine the appeal in accordance with law within a specified short period.
Indefinite adjournment of a reserved appeal was held unjustified where a related appeal had been admitted but no stay of the admitted matter's operation existed; the tribunal, having reserved its order, could not simply post the case sine die without protecting the assessee's interests. The court found such post-reservation adjournment prejudicial, wasteful of resources and aggravating of grievance, set aside the indefinite postponement, declined to decide merits, and directed the tribunal to determine the appeal in accordance with law within a specified short period.
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