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...
The text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian revenue-protection power requiring formation of an opinion and due deliberation. It notes Rule 159(5) grants the attached person the right to file objections and to be heard, and that the Commissioner must pass a reasoned order accepting or rejecting objections. Where attachment orders and rejection orders lack recorded reasons and show non-application of mind, they cannot stand; the attachment orders were quashed and the matter remitted for fresh hearing and a reasoned decision.
The text examines provisional attachment under Section 83 and Rule 159(5), emphasising that attachment is a draconian revenue-protection power requiring formation of an opinion and due deliberation. It notes Rule 159(5) grants the attached person the right to file objections and to be heard, and that the Commissioner must pass a reasoned order accepting or rejecting objections. Where attachment orders and rejection orders lack recorded reasons and show non-application of mind, they cannot stand; the attachment orders were quashed and the matter remitted for fresh hearing and a reasoned decision.
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