Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
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...
A penalty under tax law was quashed because the initiating notice failed to specify which limb of the penalty provision applied and did not strike out the inapplicable limb; the procedural defect meant the penalty order proceeded without a valid notice. The commentary highlights that notices must identify the specific limb relied on (distinguishing furnishing inaccurate particulars from concealment) and that failure to do so vitiates penalty proceedings. The practical effect is that penalties based on such defective notices are invalid and liable to be set aside.
A penalty under tax law was quashed because the initiating notice failed to specify which limb of the penalty provision applied and did not strike out the inapplicable limb; the procedural defect meant the penalty order proceeded without a valid notice. The commentary highlights that notices must identify the specific limb relied on (distinguishing furnishing inaccurate particulars from concealment) and that failure to do so vitiates penalty proceedings. The practical effect is that penalties based on such defective notices are invalid and liable to be set aside.
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