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...
Issue concerns imposition of penalty for non compliance with statutory notices and the availability of reasonable cause under the tax statute. Tribunal applied the requirement that reasonable cause be supported by contemporaneous evidence and found the medical certificate dated after the relevant notices insufficient; evidence of substantial online income and repeated failure to respond during assessment and penalty proceedings indicated casual indifference. On these grounds the Tribunal upheld the penalty for non compliance, rejecting the reasonable cause plea and confirming the penalty order for the assessment year specified.
Issue concerns imposition of penalty for non compliance with statutory notices and the availability of reasonable cause under the tax statute. Tribunal applied the requirement that reasonable cause be supported by contemporaneous evidence and found the medical certificate dated after the relevant notices insufficient; evidence of substantial online income and repeated failure to respond during assessment and penalty proceedings indicated casual indifference. On these grounds the Tribunal upheld the penalty for non compliance, rejecting the reasonable cause plea and confirming the penalty order for the assessment year specified.
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