Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Reassessment notice law distinguishes issuance from service: limitation under Section 149 was satisfied because the notice under Section 148 was issued within time, so the reopening was not void for want of jurisdiction. However, the Department failed to prove actual service of the statutory notice before reassessment was completed. The Court treated this as an irregular assumption of jurisdiction amounting to breach of natural justice, set aside the reassessment order and consequential demand, and remitted the matter for fresh assessment after service of notice and opportunity of hearing. It also held that writ jurisdiction was available despite an alternate remedy because the challenge involved violation of natural justice.
Reassessment notice law distinguishes issuance from service: limitation under Section 149 was satisfied because the notice under Section 148 was issued within time, so the reopening was not void for want of jurisdiction. However, the Department failed to prove actual service of the statutory notice before reassessment was completed. The Court treated this as an irregular assumption of jurisdiction amounting to breach of natural justice, set aside the reassessment order and consequential demand, and remitted the matter for fresh assessment after service of notice and opportunity of hearing. It also held that writ jurisdiction was available despite an alternate remedy because the challenge involved violation of natural justice.
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