Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
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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