Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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HC held that Section 73(4B) reflects a legislative expectation of expeditious service tax adjudication and, although the phrase "where it is possible to do so" makes the period directory, it does not permit proceedings to remain dormant for an inordinate, unexplained period. Keeping each show cause notice in the Call Book because similar issues were pending elsewhere was unjustified, since each notice is an independent proceeding and adjudication could have continued subject to appeal outcomes. The common order confirming service tax, interest and penalties was set aside for unreasonable delay, while the substantive question whether fabrication falls within "erection, commissioning or installation" was left open.
HC held that Section 73(4B) reflects a legislative expectation of expeditious service tax adjudication and, although the phrase "where it is possible to do so" makes the period directory, it does not permit proceedings to remain dormant for an inordinate, unexplained period. Keeping each show cause notice in the Call Book because similar issues were pending elsewhere was unjustified, since each notice is an independent proceeding and adjudication could have continued subject to appeal outcomes. The common order confirming service tax, interest and penalties was set aside for unreasonable delay, while the substantive question whether fabrication falls within "erection, commissioning or installation" was left open.
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