Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
Presumption of service of a Form B demand notice was applied: notices sent to addresses in the guarantee deed and bank records gave rise to a deeming presumption of communication, and the admission under Section 95 was held not vitiated. A challenge alleging non-service was rejected. Separately, a duty to disclose material developments was enforced: concealment of the closure of the personal insolvency resolution process, delay in rectifying registry defects, and failure to submit a revised plan evidenced mala fides, justified costs, and rendered the appeal ineffective; the appeal was dismissed with costs payable to a relief fund.
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