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...
Departmental undertaking that originals of seized documents missing from custody will not be relied upon resolves the specific grievance; adjudication may proceed for the listed tax periods on other available materials while ensuring the assessee is afforded the statutory right to file replies and be heard under the TGST Act. The decision rests on the department's representation and the procedural requirement of fair opportunity of hearing; there is no adjudication on the substantive validity or content of the seized materials whose originals are absent.
Departmental undertaking that originals of seized documents missing from custody will not be relied upon resolves the specific grievance; adjudication may proceed for the listed tax periods on other available materials while ensuring the assessee is afforded the statutory right to file replies and be heard under the TGST Act. The decision rests on the department's representation and the procedural requirement of fair opportunity of hearing; there is no adjudication on the substantive validity or content of the seized materials whose originals are absent.
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