Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Applying precedent distinguishing clerical errors from jurisdictional defects, the court held that an assessment framed in the name and PAN of an amalgamating non existent entity constitutes a substantive illegality and is void ab initio. Because the assessing officer had been informed of the amalgamation before the final order, the defect was held to be jurisdictional and not a curable procedural mistake; statutory remedial provision Section 292B and alleged ITBA/system glitches cannot validate such an assessment. The tribunal's quashing of the final assessment was therefore sustained and the appeal dismissed.
Applying precedent distinguishing clerical errors from jurisdictional defects, the court held that an assessment framed in the name and PAN of an amalgamating non existent entity constitutes a substantive illegality and is void ab initio. Because the assessing officer had been informed of the amalgamation before the final order, the defect was held to be jurisdictional and not a curable procedural mistake; statutory remedial provision Section 292B and alleged ITBA/system glitches cannot validate such an assessment. The tribunal's quashing of the final assessment was therefore sustained and the appeal dismissed.
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