Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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