Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
A challenge to an assessment order on grounds of confirmed tax demand failed where the petitioner's reply to the show cause notice had already accepted liability for delayed remittance of tax for the relevant period and undertaken to pay it. The High Court noted that the demand reflected in the assessment order corresponded to that admission, so no surviving ground remained to dispute the order. The writ petition was dismissed on that basis.
A challenge to an assessment order on grounds of confirmed tax demand failed where the petitioner's reply to the show cause notice had already accepted liability for delayed remittance of tax for the relevant period and undertaken to pay it. The High Court noted that the demand reflected in the assessment order corresponded to that admission, so no surviving ground remained to dispute the order. The writ petition was dismissed on that basis.
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