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...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
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