Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Section 144C(13) imposes an imperative one month deadline to complete assessments in conformity with Dispute Resolution Panel directions; failure to pass a final order within that period renders the assessing authority functus officio and deprives it of jurisdiction, so a draft assessment order and any notice of demand issued with it do not create an enforceable tax liability. Internal technical or administrative glitches cannot extend the statutory limitation or validate a defective process. Consequently the demand and penalty notices for the relevant year lacked legal foundation, the return is to be treated as accepted, and any adjusted refund must be returned with interest while enforcement is restrained.
Section 144C(13) imposes an imperative one month deadline to complete assessments in conformity with Dispute Resolution Panel directions; failure to pass a final order within that period renders the assessing authority functus officio and deprives it of jurisdiction, so a draft assessment order and any notice of demand issued with it do not create an enforceable tax liability. Internal technical or administrative glitches cannot extend the statutory limitation or validate a defective process. Consequently the demand and penalty notices for the relevant year lacked legal foundation, the return is to be treated as accepted, and any adjusted refund must be returned with interest while enforcement is restrained.
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