Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
A High Court decision on tax litigation reiterated that condonation of delay depends only on sufficient cause, and prolonged administrative inaction, unexplained gaps and file movement without justification do not warrant indulgence; the State is held to the same diligence standard as any litigant. It also reaffirmed that review jurisdiction is narrow and cannot be used for rehearing unless there is an apparent error or comparable ground. On the tax issue, the Court applied strict construction of the notification and held that denatured spirit is distinct from ethyl alcohol; because the 30.03.2002 notification covered only rectified spirit, neutral spirit and ethyl alcohol, it did not impose entry tax on denatured spirit.
A High Court decision on tax litigation reiterated that condonation of delay depends only on sufficient cause, and prolonged administrative inaction, unexplained gaps and file movement without justification do not warrant indulgence; the State is held to the same diligence standard as any litigant. It also reaffirmed that review jurisdiction is narrow and cannot be used for rehearing unless there is an apparent error or comparable ground. On the tax issue, the Court applied strict construction of the notification and held that denatured spirit is distinct from ethyl alcohol; because the 30.03.2002 notification covered only rectified spirit, neutral spirit and ethyl alcohol, it did not impose entry tax on denatured spirit.
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